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ALEXANDRIA, VA – This “Tax Day,” April 15, the National Beer Wholesalers Association (NBWA) is releasing anew report highlighting the current state-based alcohol regulatory structure and the three-tier distribution system’s role in effective tax collection and compliance.

The 2014 report, An Analysis of the Structure and Administration of State and Local Taxes on the Distribution and Sale of Beer, was conducted by KPMG LLP’s Washington National Tax Office. Originally published in 2009 and authored by KPMG Tax Managing Director, State and Local Tax Harley Duncan, the new report provides an extensive overview of the beer industry and the various types of taxes that are collected, such as gallonage taxes, retail and special sales taxes and additional taxes some states place on beer. The report is based on independent research as well as interviews with tax administrators, state association executives and beer distributors in various states.

While the 2014 report notes a number of excise, sales and other tax rate changes enacted in various states in the past five years, it reaffirms that “the three-tier system [composed of brewers, distributors and retailers] enables tax and beverage control authorities to establish an effective system of third party reporting to monitor product flows through the system and to aid in tax compliance.”

“While there is much debate about the proper level of beer taxation, there is little attention paid to how beer taxes are currently collected or how to ensure that these high rates of beer tax compliance continues,” said NBWA President & CEO Craig Purser. “This report provides a valuable look at how the regulated, independent three-tier system for alcohol – which traces products from producer to distributor to retailer – contributes to the ease of collecting taxes by state governments.”

The report also explains:

Other features of the regulatory system governing the sale of alcoholic beverages, including the three-tier system of distribution, exclusive territories for beer wholesaling and various controls on the retailing of beer, significantly contribute to the administration of all types of taxes on beer. These regulations, taken together, create the opportunity to monitor the flow of alcoholic beverages in the state, provide state regulators and tax administrators with a limited number of points to tax and/or exercise control over the flow of alcoholic beverages, limit opportunities for contraband (i.e., untaxed) alcoholic beverages to enter the distribution chain and ensure compliance with the various tax systems. In particular, requirements that suppliers must sell only to licensed wholesalers and that retailers may purchase product only from certain licensed wholesalers is fundamental to ensuring compliance with beer taxes in an efficient manner. Without these controls, the level of resources necessary to achieve any given level of compliance would be substantially greater than at present.

For more information and to download copies of the KPMG reports, please visit www.nbwa.org/tax-collection.

2014 competition saw 4,754 entries from 58 countriesimage001

Boulder, CO • April 11, 2014—The Brewers Association (BA)—the not-for-profit trade group dedicated to promoting and protecting America’s small and independent craft brewers—announced the results of one of the largest commercial beer competitions to date, the 2014 World Beer Cup Awards. The awards were presented at the conclusion of Craft Brewers Conference & BrewExpo America® in Denver, Colo.

Drawing the highest number of entries to date, this edition of the World Beer Cup saw 4,754 beers from 1,403 breweries representing 58 countries—a 21 percent increase in the number of entries from the 2012 World Beer Cup, which had 3,921 entries.

Brewers from five continents earned awards from an elite international panel of judges at this tenth biennial competition, with brewers from 22 countries—ranging from Australia and Brazil to Taiwan and the United Kingdom—honored. Judges awarded 281 out of 282 total possible awards, reflecting the chance for one gold, one silver and one bronze award in each of 94 beer style categories.

This year’s event was particularly competitive; the proportion of winning breweries winning one or more awards was 18 percent, compared to 27 percent in 2012. There was a 75.6 percent increase in breweries competing this year versus 2012, which had 799 breweries that entered beers in the competition. A total of 253 breweries took home awards in 2014, a 16.6 percent increase over 2012.

A detailed analysis of the entries and awards can be found in the 2014 World Beer Cup Fact Sheet.

“Brewers from around the globe participate in the World Beer Cup to win recognition for their creativity and brewing skills,” said Charlie Papazian, president of the Brewers Association. “For a brewer, a World Beer Cup gold award allows them to say that their winning beer represents the best of that beer style in the world.”

Judges

A panel of 219 judges from 31 countries participated in this year’s competition, working in teams to conduct blind tasting evaluations of the beers and determine the awards. Drawn from the ranks of professional brewers and brewing industry experts, 76 percent of the judges came from outside the United States.

Category Trends

  • The average number of beers entered per category was 50, up from 41 in 2012.
  • The category with the most entries was American-Style India Pale Ale, with 223 entries.
  • The second most-entered category was American-Style Pale Ale, with 121 entries.
  • The third most-entered category was Wood- and Barrel-Aged Strong Beer, with 111 entries.

Award Highlights

The 281 awards were won by 253 breweries, with very few breweries earning more than one award.

  • 226 breweries won one award.
  • 26 breweries won two awards.
  • One brewery won three awards.

Competition Manager Chris Swersey commented, “This is the most diverse set of winning breweries in any World Beer Cup.”

The non-U.S. entry rate and winning rate tracked very closely in the 2014 competition, with 28 percent of beers entered coming from outside the U.S., and 27 percent of awards going to beers entered from outside the U.S.

Champion Brewery/Champion Brewmaster Awards

The competition also bestows Champion Brewery and Champion Brewmaster awards in each of five brewery categories based on the awards won by each brewery. Coronado Brewing Company and Blind Tiger Brewery & Restaurant are first-time champion breweries in their categories.

The five Champion Brewery/Brewmaster award winners are:

Small Brewing Company Category

Pelican Brewery

Darron Welch and Steve Panos

Mid-Size Brewing Company Category

Coronado Brewing Company

Coronado Brewing Company team

Large Brewing Company Category

Coors Brewing Company

Dr. David Ryder

Small Brewpub Category

Iron Hill Brewery & Restaurant – Media

Iron Hill Brewery team

Large Brewpub Category

Blind Tiger Brewery & Restaurant

John Dean

The complete list of award winners is available for download.

The Brewers Association introduced the World Beer Cup competition in 1996 to celebrate the art and science of brewing by recognizing outstanding achievement. The 2014 World Beer Cup was sponsored by Presenting Sponsor Krones, and Partner Sponsors Ball Corporation, Barth-Haas Group, First Key Consulting Inc., Sahm, and Siemens.

Press Release: Baxter Brewing Co. Presents the Inaugural GREAT FALLS BREWFEST

April 2, 2014

Baxter Brewing Co. Presents the Inaugural GREAT FALLS BREWFEST Saturday, June 21, 2014 Simard-Payne Memorial Park, Lewiston, ME LEWISTON – AUBURN, MAINE; April 2, 2014: Commemorating the summer solstice of 2014, Baxter Brewing Co. will present the inaugural Great Falls Brewfest – GFBF – on Saturday, June 21, on the banks of the Androscoggin River in Lewiston’s Simard-Payne […]

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Press Release: Brewers Association Lists Top 50 Breweries of 2013

April 1, 2014

Boulder, CO • March 31, 2014 - The Brewers Association—the trade association representing small and independent American craft brewers—today released its annual lists of the top 50 craft and overall brewing companies in the U.S., based on beer sales volume and the craft brewer definition in 2013¹. Of the top 50 overall brewing companies, 38 were small and […]

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Press Release: America’s Beer Distributors Recognize National Alcohol Awareness Month

March 31, 2014

Highlight Effective Role of State-Based Alcohol Regulation ALEXANDRIA, VA – Throughout the month of April, the National Beer Wholesalers Association (NBWA) will be recognizing Alcohol Awareness Month, as designated by the U.S. Health and Human Services Substance Abuse and Mental Health Services Administration (SAMHSA), to raise awareness about alcohol abuse. “Alcohol is a unique product that is not for everyone,” […]

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Press Release: Stockholm’s new craft brewery is opening – Brewery and restaurant with food and beer in perfect harmony

March 27, 2014

Today, on March 27th 2014, Nya Carnegiebryggeriet is opening – a new and modern craft brewery in the F-marked Luma factory in Hammarby Sjöstad, with its own restaurant. Behind the project are Carlsberg Sweden and Brooklyn Brewery, as well as private investors. Nya Carnegiebryggeriet is a revival of the Carnegie Brewery, a 178-year-old brand that […]

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Press Release: Nominations Open for Eighth Annual Craft Beer Distributor of the Year Award

March 27, 2014

ALEXANDRIA, VA – The National Beer Wholesalers Association (NBWA) and the Brewers Association (BA) are seeking nominations for the Eighth Annual Craft Beer Distributor of the Year Award. The award recognizes an American beer distributor who goes above and beyond in their efforts to actively market, sell and promote craft beer. The award will be presented jointly October 4, 2014, at the Great American Beer […]

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Press Release: American Craft Beer Exports on the Rise

March 24, 2014

Significant expansion in the international market  Boulder, CO • March 24, 2014—The Brewers Association (BA)—the not-for-profit trade group representing small and independent craft brewers—today reported export growth for the American craft beer industry in 2013. Based on results from a recently-completed industry survey, craft beer export volume increased by 49 percent in 2013, representing 282,526 barrels and an estimated […]

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Press Release: Brewers Association Announces 2013 Craft Brewer Growth

March 17, 2014

Volume and Sales Reach Record Levels as Market Share Surpasses Seven Percent Boulder, CO • March 17, 2014— The Brewers Association (BA), the trade association representing small and independent American craft brewers, today released 2013 data on U.S. craft brewing1 growth. As a primary driver of growth in the beer industry, craft brewers saw an 18 percent rise in volume2, representing […]

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Press Release: America’s Beer Distributors Applaud Craft Beer’s Record Growth

March 17, 2014

New Craft Beer Data Shows Impressive Increase in Volume and Sales ALEXANDRIA, VA – The National Beer Wholesalers Association (NBWA) – which represents the interests of America’s 3,300 licensed, independent beer distributors – applauds America’s craft brewers for their continued growth and entrepreneurial spirit, which adds energy and excitement to the American beer industry. According to 2013 data released today by […]

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