Relating to low-proof spirit beverages; prescribing an effective date; providing for revenue raising that requires approval by a three-fifths majority.

Allows licensee, permittee or certificate holder authorized to import, export, sell, distribute, ship or deliver wine to import, export, sell, distribute, ship or deliver low-proof spirit beverages on same terms. Conditionally allows distribution or delivery of low-proof spirit beverages by distilleries. Allows distillery licensee to import, manufacture, offer tastings of and make certain sales of low-proof spirit beverages. Allows importer of distilled liquor to import low-proof spirit beverage. Imposes tax on privilege of engaging in business as manufacturer or importing distributor of low-proof spirit beverages. Creates exceptions. Makes provisions regarding tax payments, liens and record keeping applicable for low-proof spirit beverages. Takes effect on 91st day following adjournment sine die.