Appellate Court Determines That Flavored Malt Beverages Get Lower “Beer” Tax Rate In California

Chalk up another victory for those looking to have their flavored malt beverages taxed as beer and not as spirits.  The Third District Appellate Court in California has reversed a decision by a district court there that declared the California State Board of Equalization’s determination that flavored malt beverages were distilled spirits and should be […]

Growlers At Gas Stations – Some States Miss A Valuable Revenue Stream Based On Antiquated and Avoidable Worries

The Craft Beer Exchange happens to be one of the best kept non-secrets that Sunoco patrons in New York and South Carolina benefit from.  Sunoco’s foray into the world of craft beer through the Craft Beer Exchange isn’t just a brilliant marketing ploy.  The Craft Beer Exchange increases the sales of taxable product throughout the […]

A Must Read for Those Exporting to Missouri – 8th Circuit Rules Law Protecting Wholesalers Not Applicable Where Requirements Not Met

In an informative opinion for anyone shipping their product to Missouri for distribution by a wholesaler, the 8th Circuit Court of Appeals has rejected a wholesaler’s attempt to avail itself of the Missouri franchise protection statutes for that second tier of the three-tier system based on the fact that the parties didn’t actually create a franchise agreement that would allow for the protections because the wholesaler didn’t get a trademark license with its distribution agreement.

Anyone wanting to avoid the protectionist statutes that would keep you from changing distributors in Missouri will want to be familiar with this opinion as a way to possibly avoid Section 407.413 of the Missouri Revised Statutes which has  provisions that would, like many states, protect the wholesaler unless the amorphous “good cause” can be shown.  Two important provisions of this section read as follows:

2. Notwithstanding the terms, provisions and conditions of any franchise, no supplier shall unilaterally terminate or refuse to continue or change substantially the condition of any franchise with the wholesaler unless the supplier has first established good cause for such termination, noncontinuance or change.

3. Any wholesaler may bring an action in a court of competent jurisdiction against a supplier for violation of any of the provisions of this section and may recover damages sustained by such wholesaler together with the costs of the action and reasonable attorney’s fees.