What kind of tax is applied to everyone regardless of their role in the brewing industry?

Income tax is a type of tax levied on the earnings of individuals and businesses, which applies universally to everyone, including those involved in the brewing industry, regardless of their specific role. This means that whether someone is a brewer, distributor, or retailer, they are subject to income tax on their earnings.

In contrast, the other types of taxes mentioned have more specific applications. Federal and state excise taxes are typically imposed on specific goods like alcohol, and thus are applicable primarily to businesses involved in the production, sale, or distribution of alcoholic beverages. Sales tax is imposed on the sale of goods and services, which also means it is not uniformly applicable across all individuals in the industry, as it primarily affects consumers at the point of sale. Therefore, income tax stands out as the most universally applied tax category that touches everyone in the brewing industry.