COMMITTEE ON LEGISLATIVE RESEARCH
OVERSIGHT DIVISION
FISCAL NOTE
L.R. No.:1840S.01I Bill No.:SB 515 Subject:Alcohol; Business and Commerce Type:Original Date:April 9, 2025Bill Summary:This proposal repeals provisions relating to rebate coupons from
manufacturers of intoxicating liquor.
FISCAL SUMMARY
ESTIMATED NET EFFECT ON GENERAL REVENUE FUNDFUND AFFECTEDFY 2026FY 2027FY 2028Total Estimated Net
Effect on General
Revenue $0$0$0
ESTIMATED NET EFFECT ON OTHER STATE FUNDSFUND AFFECTEDFY 2026FY 2027FY 2028Total Estimated Net
Effect on Other State
Funds $0$0$0
Numbers within parentheses: () indicate costs or losses. L.R. No. 1840S.01I
Bill No. SB 515
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ESTIMATED NET EFFECT ON FEDERAL FUNDSFUND AFFECTEDFY 2026FY 2027FY 2028Total Estimated Net
Effect on All Federal
Funds $0$0$0
ESTIMATED NET EFFECT ON FULL TIME EQUIVALENT (FTE)FUND AFFECTEDFY 2026FY 2027FY 2028Total Estimated Net
Effect on FTE 000
☐ Estimated Net Effect (expenditures or reduced revenues) expected to exceed $250,000 in any
of the three fiscal years after implementation of the act or at full implementation of the act.
☐ Estimated Net Effect (savings or increased revenues) expected to exceed $250,000 in any of
the three fiscal years after implementation of the act or at full implementation of the act.
ESTIMATED NET EFFECT ON LOCAL FUNDSFUND AFFECTEDFY 2026FY 2027FY 2028Local Government$0$0$0 L.R. No. 1840S.01I
Bill No. SB 515
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FISCAL ANALYSIS
ASSUMPTION
§311.355 – Repeals provisions relating to rebate coupons from manufacturers of intoxicating
liquor
Officials from the Department of Revenue (DOR) state currently manufacturers of intoxicating
liquor other than beer and wine, are allowed to offer coupons to customers for the purchase of
their brand of liquor. These coupons are mail-in rebates from the consumer to the manufacturer.
This proposal is allowing beer and wine manufacturers to offer these types of coupons.
DOR will not be impacted by this provision as the full price of the intoxicating liquor will still be
subject to sales tax at the retail store. The customer is getting the rebate from the manufacturer
after proof of purchase. Therefore, sales tax will have already been collected on the product.
Oversight does not have any information to the contrary. Therefore, Oversight will reflect a zero
impact in the fiscal note.
Officials from the Department of Public Safety (DPS) – Alcohol and Tobacco Control (ATC)
assume the proposal will have no fiscal impact on their organization. Oversight does not have
any information to the contrary. Therefore, Oversight will reflect a zero impact in the fiscal note.
Officials from the Office of Administration - Budget and Planning defer to the DPS-ATC
regarding the potential fiscal impact of this proposal.
FISCAL IMPACT – State GovernmentFY 2026
(10 Mo.)
FY 2027FY 2028$0$0$0 L.R. No. 1840S.01I
Bill No. SB 515
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FISCAL IMPACT – Local GovernmentFY 2026
(10 Mo.)
FY 2027FY 2028$0$0$0
FISCAL IMPACT – Small Business
No direct fiscal impact to small businesses would be expected as a result of this proposal.
FISCAL DESCRIPTION
The proposed legislation appears to have no direct fiscal impact.
This legislation is not federally mandated, would not duplicate any other program and would not
require additional capital improvements or rental space.
SOURCES OF INFORMATION
Office of Administration - Budget and Planning
Department of Revenue
Department of Public Safety – Alcohol and Tobacco Control
Julie MorffJessica HarrisDirectorAssistant DirectorApril 9, 2025April 9, 2025