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(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.
(b) The tax described in Subsection (1)(a) shall be imposed at a rate of:
(i) $11 per 31-gallon barrel for beer imported or manufactured:
(A) before July 1, 2003; and
(B) for sale, use, or distribution in this state; and
(ii) $13.10 per 31-gallon barrel for beer imported or manufactured:
(A) on or after July 1, 2003; and
(B) for sale, use, or distribution in this state.
(c) The tax imposed under this Subsection (1):
(i) shall be imposed at a proportionate rate for:
(A) any quantity of beer other than a 31-gallon barrel; or
(B) the fractional parts of a 31-gallon barrel; and
(ii) may not be imposed more than once on the same beer.
(2) A tax may not be imposed on beer:
(a) sold to the United States and its agencies; or
(b)
(i) manufactured or imported for sale, use, or distribution outside the state; and