(1)

1. (a) A tax is imposed at the rate specified in Subsection (1)(b) on all beer, as defined in Section 32B-1-102, that is imported or manufactured for sale, use, or distribution in this state.

2. (b) The tax described in Subsection (1)(a) shall be imposed at a rate of:

   1. (i) $11 per 31-gallon barrel for beer imported or manufactured:

      1. (A) before July 1, 2003; and
      2. (B) for sale, use, or distribution in this state; and

   2. (ii) $12.80 per 31-gallon barrel for beer imported or manufactured:

      1. (A) on or after July 1, 2003; and
      2. (B) for sale, use, or distribution in this state.

3. (c) The tax imposed under this Subsection (1):

   1. (i) shall be imposed at a proportionate rate for:

      1. (A) any quantity of beer other than a 31-gallon barrel; or
      2. (B) the fractional parts of a 31-gallon barrel; and
   2. (ii) may not be imposed more than once on the same beer.

(2) A tax may not be imposed on beer:

1. (a) sold to the United States and its agencies; or

2. (b)

   1. (i) manufactured or imported for sale, use, or distribution outside the state; and
   2. (ii) exported from the state.