Thanks Melkon. We are in support of your proposal. We have been aided by the small brewers exception for years and have certainly seen its benefits for the small brewing industry. One note of caution: When the first small brewers were meeting about defining themselves they originally had 15,000 bbls as an amount of beer that they thought would be amazing if they were actually able to grow to (thus defined microbrewers as those under this number). Brewers like Boston Beer (~1,300,000 bbls now) and Sierra Nevada (~700,000 bbls now) were part of these very discussions. I'm not sure where the 100,000 pg number came from, but although most of us can't imagine this level of succes now, it may very well be the case in the future. Further, with the current small gap between the 60,000 gallons at a lower rate and the 100,000 gallons to qualify, the total tax liability for a producer almost doubles ($700K to $1,350K) when selling 99,999 gallons vs 100,001 gallons. The brewers gap of 60,000 bbls at a discounted rate for brewers making less than 2 Million bbls does not create such breaking point when a certain volume level is achieved.
Brent Ryan - Newport Distilling Company - Newport, RI