{"data":{"id":"us-dc/d.c.-code-25-902","jurisdiction":"us-dc","citation":"D.C. Code § 25-902","heading":"Taxes to be levied, collected, and paid on beer.","body":"(a)\nThere shall be levied, collected, and paid a tax of $2.79 on every barrel of beer containing not more than 31 gallons, and at the same rate for any other quantity or for the fractional parts thereof, on all beer that is:\n(1)\nSold by the licensee under a manufacturer’s or wholesaler’s license,  except beer as (A) may have been purchased from a licensee under this title,  or (B) may be sold to a dealer licensed under the laws of any state or  territory of the United States and not licensed under this title;\n(2)\nPurchased for resale by the licensee under a retailer’s license, except  beer as may have been purchased from a licensee under this title; or\n(3)\nBrewed or produced by the licensee under a brew pub endorsement and transferred for consumption at the licensee’s restaurant or tavern.\n\n(b)\n(1)\nTaxes shall be determined before the beer is dispensed into a container for consumption. A licensee under a brew pub endorsement shall have a suitable method for measuring the volume of beer, such as a meter or gauge glass.\n(2)\nIf the licensee under a brew pub endorsement uses one or more tanks for tax  determination:\n(A)\nTaxes shall be determined each time beer is added to a tax-determination tank; and\n(B)\nThe licensee under a brew pub endorsement may never simultaneously pump into and out of a tax-determination tank.\n(3)\nBeer consumed by employees and visitors at the licensee’s restaurant or tavern shall be beer on which the tax has been paid or determined.","path":["Title 25. Alcoholic Beverages. [Enacted title]","Chapter 9. Taxes."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/25-902","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"3384e078881484f35a92f04bf49ebdfd8dd06f1b6031ae0d714fa667bfe5bd82","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-25-901","next":"us-dc/d.c.-code-25-903"},"notice":"GroundRules: Original legal text. Not legal advice."}