Dear Client: New Jersey is the first true battleground between beer and spirits over excise tax equivalency on spirits-based canned cocktails, and the battle there is beginning to heat up. Recall, at issue in The Garden State is a new bill floating in the Senate, dubbed SB 3452, that looks to equalize the state excise tax for spirits products to the same rate as beer — but only for those possessing an ABV of 9.9% or lower. The new rate
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