Relating to: beer festivals conducted under temporary retail licenses; inapplicability of a sales tax exemption to beer festivals. (FE)

AB 950 removes a sales tax exemption that previously applied to beer festivals. The bill specifically states that sales of alcohol, admission tickets, or services at beer festivals - defined as events charging an admission fee with fermented malt beverages from at least 25 different brewers - no longer qualify for the tax exemption available to nonprofit events. This change affects festival sponsors (the organizers holding temporary licenses) who must now collect and remit sales tax on all festival-related sales. The law amends existing tax exemption rules (77.54(7m)(b)) to explicitly exclude beer festivals, while requiring sponsors to notify authorities 15 days before an event.