Small Spirits Makers' Equal Tax Act - The American Distilling Institute
Small Spirits Makers' Equal Tax Act - The American Distilling Institute
Small Spirits Makers' Equal Tax Act - The American Distilling Institute
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PROPOSAL:<br />
<strong>Small</strong> <strong>Spirits</strong> <strong>Makers'</strong> <strong>Equal</strong> <strong>Tax</strong> <strong>Act</strong><br />
Contact<br />
Melkon Khosrovian<br />
melkon@greenbar.biz<br />
213.949.3569<br />
Modern <strong>Spirits</strong> LLC<br />
168 W Pomona Ave<br />
Monrovia, CA 91016
Goal<br />
To help support the recent expansion and to encourage further growth of small U.S.-based spirits<br />
manufacturing by creating a reduced federal excise tax rate for small-scale distilled spirits makers that<br />
mirrors the current reduced tiers for small beer and wine producers.<br />
Background<br />
<strong>The</strong> distilled spirits industry has enjoyed a renaissance of local, artisan production of unique spirits over<br />
the last five years. Our numbers have swelled from less than 40 licensed makers in 2003 to more than<br />
200 in 2010. Because of our efforts, consumers in America and abroad are beginning to experience<br />
innovation and quality in spirits similar to what took place with micro-brewers in the 1980s-1990s and<br />
independent winemakers in the 1970s-1980s. (Today, many of these brands — such as Sam Adams,<br />
Anchor Steam, Mondavi and Kendal Jackson — are not only trend leaders but also sizeable businesses.)<br />
What made the growth of small beer and wine makers possible — other than hard work and passion —<br />
was a reduced federal excise tax rate that allowed them to make and sell artisan products without the<br />
economies of large-scale production. Today, small-scale beer producers pay 39% of the full federal<br />
excise tax that medium and large producers pay. Similarly, small producers of average-proof wine<br />
(
Reduced excise tax rates should apply to the first 65,000 proof gallons of spirits sold if producers sell no<br />
more than 100,000 proof gallons per year. Reduced rate apply to:<br />
� Brands directly owned by producers<br />
� Brands manufactured for third parties<br />
Financial Analysis of Proposal<br />
<strong>Small</strong> U.S.<br />
Producers 1<br />
All Other<br />
Producers All Producers 2 Impact<br />
Cases sold (9L) 500,000 192,731,604 193,231,604<br />
Split 0.26% 99.74% 100%<br />
Withdrawals (Proof Gallons) 952,381 367,107,817 368,060,198<br />
<strong>Tax</strong> Free 28% 269,435 103,857,283 104,126,718<br />
<strong>Tax</strong>able 72% 682,946 263,250,534 263,933,480<br />
Current Federal Excise <strong>Tax</strong> $13.5 for all $9,219,770 $3,553,882,211 $ 3,563,101,981<br />
Proposed Federal Excise <strong>Tax</strong> $2.70 for small<br />
$13.50 for rest $1,843,954 $3,553,882,211 $ 3,555,726,165<br />
<strong>Tax</strong> Impact -$7,375,816 $0 -$7,375,816 0.21%<br />
1. Source: <strong>American</strong> <strong>Distilling</strong> <strong>Institute</strong> estimates<br />
2. Source: U.S. <strong>Tax</strong> & Trade Bureau, July 2006-July 2007 published figures<br />
Financial Impact of Proposal<br />
Amounts in $US mil.
Producers, Trade Partners, Et Al That Support This Proposal<br />
SPIRITS MAKERS<br />
1. 13th Colony Distilleries, Americus GA<br />
2. 45th Parallel <strong>Spirits</strong>, New Richmond, WI<br />
3. AEppelTreow Winery, Burlington, WI<br />
4. Alaska Distillery, Palmer, AK<br />
5. Albany <strong>Distilling</strong> Company, Albany, NY<br />
6. Amalgamated <strong>Distilling</strong> Company, Saint Louis, MO<br />
7. <strong>American</strong> Craft Whiskey Distillery, Ukiah, CA<br />
8. Appalachian Gap Distillery, Vergennes, VT<br />
9. Artisan <strong>Spirits</strong>, Portland, OR<br />
10. Badlands <strong>Distilling</strong>, Rapid City, SD<br />
11. Bainbridge Organic Distillers, Bainbridge Island, WA<br />
12. Balcones <strong>Distilling</strong>, Waco, TX<br />
13. Bare Distillery LLC, Anchorage, AK<br />
14. Barrel House <strong>Distilling</strong> Company, Lexington, KY<br />
15. Belmont Farm Distillery, Culpeper, VA<br />
16. Bendistillery, Bend, OR<br />
17. Berkshire Mountain Distillers, Great Barrington, MA<br />
18. Berne and Smith <strong>Distilling</strong>, Cynthiana, KY<br />
19. Big Bottom Whiskey, Hillsboro, OR<br />
20. Black Heron <strong>Spirits</strong> and Portworks, West Richland, WA<br />
21. Black Label <strong>Spirits</strong>, Seattle, WA<br />
22. Blackshirt <strong>Distilling</strong>, Ogallala, NE<br />
23. Blackwater <strong>Distilling</strong>, Annapolis, MD<br />
24. Blue Star Distillery, Castle Park, MI<br />
25. Blue Star Potables, Holland, MI<br />
26. Bluewater <strong>Spirits</strong> LLC, Pensacola, FL<br />
27. Bottle Tree Beverage Company, Madison, MS<br />
28. Boulder Distillery, Boulder, CO<br />
29. Brandy Peak Distillery, Brookings, OR<br />
30. Breckenridge Distillery, Breckenridge, CO<br />
31. Breuckelen <strong>Distilling</strong>, Brooklyn, NY<br />
32. Buck Shoals Winery and Distillery, Hamptonville, NC<br />
33. Caledonia <strong>Spirits</strong>, Hardwick, VT<br />
34. Cascade Peak <strong>Spirits</strong>, Ashland, OR<br />
35. Castle Bridge Winery, Kent, WA<br />
36. Catoctin Creek <strong>Distilling</strong> Company, Purcellville, VA<br />
37. Catskill <strong>Distilling</strong> Company, Bethel, NY<br />
38. Cedar Ridge Distillery, Cedar Rapids, IA
39. Celebration Distillation, New Orleans, LA<br />
40. Charbay Winery & Distillery, St Helena, CA<br />
41. Chesapeake Bay Distillery, Virginia Beach, VA<br />
42. Chicago <strong>Distilling</strong> Co, Chicago, IL<br />
43. CJ Vodka, Calistoga, CA<br />
44. Clear Creek Distillery, Portland, OR<br />
45. Cleveland Whiskey, Cleveland, OH<br />
46. Cold Smoke Distillery, Bozeman, MT<br />
47. Colorado Gold, Cedaredge, CO<br />
48. Copper Run Distillery, Walnut Shade MO<br />
49. Corsair Artisan Distillery, Nashville, TN<br />
50. Dancing Pines Distillery, Loveland, CO<br />
51. Dancing Tree Distillery, Shade, Oh<br />
52. Delaware Phoenix Distillery, Walton, NY<br />
53. Dillingham <strong>Spirits</strong>, CA<br />
54. Distillery 209, San Francisco, CA<br />
55. Dogfish Head Distillery, Rehoboth Beach, DE<br />
56. Dolmen Distillery, McMinnville, OR<br />
57. Downslope <strong>Distilling</strong>, Littleton, CO<br />
58. Drum Circle <strong>Distilling</strong>, Sarasota, FL<br />
59. Dry Fly <strong>Distilling</strong>, Spokane, WA<br />
60. Dutch's <strong>Spirits</strong>, Pine Plains, NY<br />
61. Dynamic Beverages, Norwalk, CT<br />
62. Ellensburg Distillery, Ellensburg, WA<br />
63. Empire Winery and Distillery, New Port Richey, FL<br />
64. Entente <strong>Spirits</strong>, Baroda, MI<br />
65. Ernest Scarano Distillery, Gibsonburg, OH<br />
66. Essential <strong>Spirits</strong> Alembic Distilleries, Mountain View, CA<br />
67. Fat Dog <strong>Spirits</strong>, Tampa, FL<br />
68. Few <strong>Spirits</strong>, Evanston, IL<br />
69. Fiore Winery & Distillery, Pylesville, MD<br />
70. Finger Lakes <strong>Distilling</strong>, Burdett, NY<br />
71. Flag Hill Farm, Vershire VT<br />
72. Flagler <strong>Spirits</strong>. Palm Coast, FL<br />
73. Flat Rock <strong>Spirits</strong>, Fairborn, OH<br />
74. Flathead Distillers, Whitefish, MT<br />
75. Florida Farm Distillers, Umatilla, FL<br />
76. Forward Brands Distillery, Phoenix, AZ<br />
77. Garofalo Artisan Liqueurs, Ashburn, VA<br />
78. Garrison Brothers Distillery, Hye, TX<br />
79. Georgia <strong>Distilling</strong> Company, Haddock, GA<br />
80. Glacier <strong>Distilling</strong> Company, West Glacier, MT<br />
81. Gnostalgic <strong>Spirits</strong>, Seattle, WA
82. Golden Northwest Distillery, Bow, WA<br />
83. Good <strong>Spirits</strong> <strong>Distilling</strong>, Olathe, KS<br />
84. Graham Barnes <strong>Distilling</strong>, Austin, TX<br />
85. Grand Traverse Distillery, Traverse City, MI<br />
86. Great Lakes Distillery, Milwaukee, WI<br />
87. Greenway Distillers, Redwood Valley, CA<br />
88. Halo Distillery, Whitefield, NH<br />
89. Harvest <strong>Spirits</strong> LLC, Valatie, NY<br />
90. Hawj Brother's Distillery, Yuba City, CA<br />
91. Headframe <strong>Spirits</strong>, Butte, MT<br />
92. Heartland Distillers, Indianapolis, IN<br />
93. High Country Distillery, Sunset, SC<br />
94. High Roller <strong>Spirits</strong>, Atwater, CA<br />
95. High Sierra <strong>Spirits</strong>, Truckee, CA<br />
96. High West Distillery, Salt Lake City, UT<br />
97. Highball Distillery, Portland, OR<br />
98. House <strong>Spirits</strong>, Portland, OR<br />
99. Immortal <strong>Spirits</strong> & <strong>Distilling</strong> Co, Medford, OR<br />
100. Indio <strong>Spirits</strong>, Tigard, OR<br />
101. Integrity <strong>Spirits</strong>, Portland, OR<br />
102. Integrity <strong>Spirits</strong>, Portland, OR<br />
103. Island Distillers Inc., Honolulu HI<br />
104. J. Gough's Whiskey Rebellion, Pittsburgh, PA<br />
105. Jeff Taylor Distillery, Burlington, ND<br />
106. Journeyman Distillery, Three Oaks, MI<br />
107. JP Trodden <strong>Distilling</strong>, Woodinville, WA<br />
108. Kings County Distillery, Brooklyn, NY<br />
109. Kōloa Rum, Kauai HI<br />
110. Kymar Farm Distillery, Charlotteville, NY<br />
111. Lake <strong>Distilling</strong>, King Ferry, NY<br />
112. Las Vegas Distillery, Las Vegas, NV<br />
113. Leopold Bros. <strong>Small</strong> Batch Distillers, Denver, CO<br />
114. Letterpress <strong>Distilling</strong>, Seattle, WA<br />
115. Limestone Branch Distillers, Lebanon, KY<br />
116. Little Egg Farm and Distillery, Stone Ridge, NY<br />
117. Lombardi Company, Little Rock, AK<br />
118. Long Island <strong>Spirits</strong>, Baiting Hollow, NY<br />
119. Louisville <strong>Distilling</strong> Company, Louisville, KY<br />
120. Lush <strong>Spirits</strong>, Seattle WA<br />
121. Mac Donald Distilleries, Snohomish, WA<br />
122. Mackinac Island Distillery, Mackinac, MI<br />
123. Maine Distilleries, Freeport, ME<br />
124. Maison De La Vie, Beachwood, OH
125. MB Roland Distillery, Inc, Pembroke, KY<br />
126. McMenamins Edgefield Distillery, Troutdale, OR<br />
127. Middle West <strong>Spirits</strong>, Columbus, OH<br />
128. Milagros Vineyards, Morgan Hill, CA<br />
129. Minhas Micro Distillery, Monroe WI<br />
130. MISSISSIPPI RIVER DISTILLING COMPANY, LeClaire, IA<br />
131. Modern <strong>Spirits</strong>, Monrovia, CA<br />
132. Montanya Distillers, Silverton, CO<br />
133. Montgomery Distillery, Missoula, MT<br />
134. Montezuma Winery, Seneca Falls, NY<br />
135. Mrket Garden Brewery & Distillery, Cleveland, OH<br />
136. Mt St Helens <strong>Spirits</strong> Amboy WA<br />
137. Mystic Mountain Distillery, Larkspur, CO<br />
138. Napa Valley Distillery, Napa, CA<br />
139. New Deal Distillery, Portland, OR<br />
140. New England Distilleries, Portland, ME<br />
141. New England <strong>Distilling</strong>, Portland Maine<br />
142. New Holland Brewing Co. and Artisan <strong>Spirits</strong>, Holland, MI<br />
143. Newport <strong>Distilling</strong> Company, Newport, RI<br />
144. North Shore Distillery, Lake Bluff, IL<br />
145. Northwest Distillery Inc, Warren, OR<br />
146. NY <strong>Distilling</strong> Co, Brooklyn, NY<br />
147. Oakstone <strong>Spirits</strong>, Santa Barbara, CA<br />
148. Odyssey Beverage Group, Seattle, WA<br />
149. Ogden's Own Distillery, Ogden, UT<br />
150. Old Pogue Distillery, Bardstown, KY<br />
151. Old World <strong>Spirits</strong>, Belmont, CA<br />
152. Onyx <strong>Spirits</strong> Company, Manchester, CT<br />
153. Oola Distillery, Seattle, WA<br />
154. Oregon Spirit Distillers, Bend, OR<br />
155. Osocalis Distillery, Soquel, CA<br />
156. Overland Distillery, Loveland, CO<br />
157. Pacific Distillery, Woodinville, WA<br />
158. Parched Group, Richmond, VA<br />
159. PasoPort Wine Company, Templeton, CA<br />
160. Paula's Texas <strong>Spirits</strong> (Texacello), Austin, TX<br />
161. Peach Street Distillers, Palisade, CO<br />
162. Peak <strong>Spirits</strong>, Hotchkiss, CO<br />
163. Pennsylvania Pure Distilleries, Glenshaw, PA<br />
164. Philadelphia <strong>Distilling</strong>, Philadelphia, PA<br />
165. Piedmont Distillers, Madison, NC<br />
166. Pinchgut Hollow Distillery, Fairmont, WV<br />
167. Pittsburgh <strong>Distilling</strong> Company, Pittsburgh, PA
168. Prairie State <strong>Distilling</strong>, Chicago, IL<br />
169. Privateer International, Ipswich, MA<br />
170. QSI, Albuquerque, NM<br />
171. Raff Distillery (Treasure Island Distillery) San Francisco, CA<br />
172. Railean Distillers, San Leon, TX<br />
173. Ranger Creek Brewing & <strong>Distilling</strong>, San Antonio, TX<br />
174. Ransom Distillery, McMinnville, OR<br />
175. Rebecca Creek Distillery, San Antonio, TX<br />
176. Republic Distillery, Conroe, TX<br />
177. Richard Copsey, Mechanicsville, MD<br />
178. Ridge Distillery, Kalispell, MT<br />
179. River Town Distillers, Snohomish, WA<br />
180. Rock Town Distillery, Little Rock, AR<br />
181. Rogue <strong>Spirits</strong>, Portland, OR<br />
182. Ryan & Wood Inc, Gloucester, MA<br />
183. San Juan Island Distillery, Friday Harbor, WA<br />
184. Santa Fe <strong>Spirits</strong>, Santa Fe, NM<br />
185. Saxtons River Distillery, Saxtons River, VT<br />
186. Seven Brothers <strong>Distilling</strong> Company, Leroy Township, OH<br />
187. Shelburne Orchards Company Distillery, Shelburne, VT<br />
188. Short Mountain Distillery, Liberty, TN<br />
189. Skip Rock Distillers, Snohomish, WA<br />
190. Smooth Ambler <strong>Spirits</strong> Co, Maxwelton, WV<br />
191. Smugglers' Notch Distillery, Jeffersonville, VT<br />
192. Sòlas Distillery, La Vista, NE<br />
193. Southern Artisan <strong>Spirits</strong>, Kings Mountain, NC<br />
194. Southern Sisters <strong>Spirits</strong>, Carbondale, IL<br />
195. Spirit of Texas, Pflugerville, TX<br />
196. <strong>Spirits</strong> of Maine Distillery, Gouldsboro, ME<br />
197. Square One Brewery & Distillery, St Louis, MO<br />
198. St. George <strong>Spirits</strong> Inc., Alameda, CA<br />
199. StilltheOne Distillery LLC, Port Chester, NY<br />
200. Stone Barn Brandyworks, Portland, OR<br />
201. Stone Distillery, Seattle, WA<br />
202. Sub Rosa <strong>Spirits</strong>, Portland, OR<br />
203. Swanson's Mountain View Distillery, Corvallis, MT<br />
204. Sweetgrass Farm Winery & Distillery, Union, ME<br />
205. Syntax <strong>Spirits</strong>, Greeley, CO<br />
206. Tahoe Blu Distillery, Reno, NV<br />
207. Tahoe Moonshine Distillery, South Lake Tahoe, CA<br />
208. Tahoma <strong>Spirits</strong>, Tacoma, WA<br />
209. Tailwinds <strong>Distilling</strong>, Lockport, IL<br />
210. Terressentia, N Charleston, SC
211. <strong>The</strong> <strong>American</strong> <strong>Distilling</strong> <strong>Institute</strong><br />
212. <strong>The</strong> Ellensburg Distillery, Ellensburg, WA<br />
213. <strong>The</strong> North Woods Distillery, Coleman, WI<br />
214. <strong>The</strong> Northern Maine <strong>Distilling</strong> Co, Houlton, ME<br />
215. <strong>The</strong> Solas Distillery, Omaha, NE<br />
216. <strong>The</strong> Vinegar Hill Distillery, Brooklyn NY<br />
217. Titos Handmade Vodka, Austin, TX<br />
218. Tombstone <strong>Spirits</strong>, Southern Tempe, AZ<br />
219. Tom's Foolery, Chagrin Falls, OH<br />
220. Treasure Island Distillery, San Francisco, CA<br />
221. Tree <strong>Spirits</strong>, Waterville, ME<br />
222. Triple Eight Distillery, Nantucket, MA<br />
223. Troy & Sons Distillers, Asheville, NC<br />
224. True Grit Distillers, Tacoma, WA<br />
225. Tuthilltown <strong>Spirits</strong>, Gardiner, NY<br />
226. Ultrapure, Darien, CT<br />
227. Valentine <strong>Distilling</strong> Co, Ferndale, MI<br />
228. Valley <strong>Spirits</strong>, Modesto, CA<br />
229. Van Brunt Stillhouse, Brooklyn, NY<br />
230. Ventura Limoncello Company, Ventura, CA<br />
231. Vermont Distillers, Wilmington, VT<br />
232. Vermont <strong>Spirits</strong> <strong>Distilling</strong> Co., Quechee, VT<br />
233. Vermont <strong>Spirits</strong>, St. Johnsbury, VT<br />
234. Virgilina <strong>Distilling</strong> Company, Virgilina, VA<br />
235. Westford Hill Distillers, Ashford, CT<br />
236. Westland Distillery, Seattle, WA<br />
237. White Winter Winery, Iron River, WI<br />
238. Willie's Distillery, Ennis, MT<br />
239. Wishkah River Distillery, Aberdeen, WA<br />
240. Wolf Bros Distillers, Rochester, NY<br />
241. Woodinville Whiskey Co, Woodinville, WA<br />
242. Woodland <strong>Spirits</strong> Distillery, Asheville, NC<br />
243. Woodstone Creek Winery and Distillery, Cincinnati, OH<br />
244. Wylie Howell Spirts, Walnut Creek, CA<br />
245. Yahara Bay Distillers, Madison, WI<br />
246. Zephyr <strong>Spirits</strong>, Inc. dba/ Roundhouse <strong>Spirits</strong>, Boulder, CO<br />
TRADE PARTNERS/INDUSTRY SUPPORTERS<br />
1. <strong>Act</strong>ion Equipment Corporation, St. Charles, MO<br />
2. Advanced Materials, St. Petersburg, FL<br />
3. AlBevCon, Bridgeport, WV<br />
4. Alltech, Nicholasville, KY
5. AM Craft <strong>Spirits</strong>, Minneapolis, MN<br />
6. Astor Wines & <strong>Spirits</strong>, New York, NY<br />
7. Bardstown Bourbon Barrels, Bardstown, KY<br />
8. Bavarian Breweries & Distilleries, Culver City, CA<br />
9. Biovalorem, Indianapolis, IN<br />
10. Black Rock <strong>Spirits</strong>, Seattle, WA<br />
11. Blue Heron Surveying, Portland, OR<br />
12. Boka Restaurant Group, Chicago, IL<br />
13. Brandy Library Lounge, New York, NY<br />
14. California Street Distribution, San Francisco, CA<br />
15. Chateau Chantal, Traverse City, MI<br />
16. Chef Matthew Sloboda, New York, NY<br />
17. Compliance Consultants, Inc, Baton Rouge, LA<br />
18. Continuity Risk Management, Davenport, IA<br />
19. Country Malt/Great Western Malting, Omaha, NE<br />
20. Cub Run Builders, Alexandria, VA<br />
21. Dan Gambiera, Portland, OR<br />
22. Death's Door <strong>Spirits</strong>, Madison, WI<br />
23. Decotech, Englewood, NJ<br />
24. Dubh Glas Distillery, Okanagan Valley, BC<br />
25. EaT an Oyster Bar, Portland, OR<br />
26. Epic <strong>Distilling</strong>, Monument, CO<br />
27. Fisher & Company, Menlo Park CA<br />
28. Flavorman, Louisville, KY<br />
29. GLOBAL PACKAGE, Napa, CA<br />
30. Global Stainless Systems, Canby, OR<br />
31. Henry Farms, Dane, WI<br />
32. Hinnant Family Vintners, Pine Level, NC<br />
33. J. Witty <strong>Spirits</strong>, Albany, CA<br />
34. JML Optical Industries, Rochester, NY<br />
35. Joe Vance, San Francisco, CA<br />
36. Kim's Farm, Wurtsboro, NY<br />
37. Kirkland & Ellis LLP, Chicago, IL<br />
38. Laffer Investments, Nashville, TN<br />
39. Manulele Cane Company, Kunia, HI<br />
40. Maui Brewing Co, Maui, HI<br />
41. Metal Fabrication Designs, Saint Peters, MO<br />
42. Momentum Marketing, Miami, FL + New York, NY<br />
43. National Association of Beverage Importers, Washington, DC<br />
44. NM Design, Chicago, IL<br />
45. Peridot Marketing, Oakland, CA<br />
46. Power Marketing, Needham, MA<br />
47. RGI Brands, Chicago, IL
48. Radiant LLC, San Francisco, CA<br />
49. Santa Barbara Coffee & Tea, Santa Barbara, CA<br />
50. Savvy Drinks, New York, NY<br />
51. Seven Fathoms Rum, Cayman Islands, B.W.I<br />
52. Sipsmith - Independent <strong>Spirits</strong>, London, UK<br />
53. Subarashii Kudamono, Coopersburg, PA<br />
54. Sunshine Glass Packaging Co, Ltd, Rizhao, China<br />
55. <strong>The</strong> Barrel Mill, Avon, MN<br />
56. <strong>The</strong> Brewers of Indiana Guild<br />
57. <strong>The</strong> Cocktail Guru, New York, NY<br />
58. <strong>The</strong> Essential Oil Company, Portland, OR<br />
59. <strong>The</strong> Law Office of James R. Wagner, Cape Elizabeth, ME<br />
60. <strong>The</strong> Party Source, Bellevue, KY<br />
61. <strong>The</strong> Pike Brewing Company, Seattle, WA<br />
62. THOROUGHBRED BRANDS, San Francisco, CA<br />
63. TricorBraun, Los Angeles, CA<br />
64. Trident Welding, Newport, ME<br />
65. Undisputed Intl, Washington, DC<br />
66. Urban Paint Works, Chicago, IL<br />
67. Washburn Wine Company, Washington, DC<br />
68. Welcome to Creature (ad firm), Seattle, WA<br />
69. Whitefields Insurance, Bellingham, WA<br />
70. WXYZ RESTAURANT GROUP, Kansas City, MO<br />
SPIRITS MAKERS TO BE/CONSUMERS<br />
1. Aaron Weidner, Chicago, IL<br />
2. Adam Clark, Shenandoah Valley, VA<br />
3. Alex DeWire, Arlington, VA<br />
4. Andrew VanStee, Grand Rapids, MI<br />
5. Benjamin Gray, Milwaukee, WI<br />
6. Brenton Enge, Chicago, IL<br />
7. Camber Grant, Seattle, WA<br />
8. Chelsey Crosse, Houghton, MI<br />
9. Chad A. Kurland, Broadway Brooklyn, NY<br />
10. Chris Borgia, Seattle, WA<br />
11. Chris Martin & Nathaniel Devereux, Los Angeles, CA<br />
12. Dan Grunewald, Wilmington, DE<br />
13. Darren Lincoln, <strong>The</strong> Woodlands, TX<br />
14. Dave Glenn, Hawks, MI<br />
15. Dr. Vivian Watts, Springfield, VA<br />
16. Eric R. "Rod" Stallman, Freeland, WA<br />
17. Evan M Garofalo, Baltimore, MD<br />
18. Farid Dormishian, San Francisco, CA
19. Jackie Proteau, Seattle, WA<br />
20. Jeff Dean, Somerville, MA<br />
21. Jeremy Garofalo, New Orleans, LA<br />
22. Jeremy Hancher, Philadelphia, PA<br />
23. Jim Erenzo, Dallas, TX<br />
24. JoAnn Curtin, Cape Coral, FL<br />
25. John McGuire, Chicago, IL<br />
26. John Olakowski, Lafayette, IN<br />
27. Joshua W. Vincentz, Indianapolis, IN<br />
28. Julie Kennedy, New York, NY<br />
29. Justin Berry, Southlake, TX<br />
30. Kelsey Mugford, Seattle, WA<br />
31. Ken Lewis, Bellevue, KY<br />
32. Kevin Keeley, ESQ, Chicago, IL<br />
33. Lance Jaggers, Amador City, CA<br />
34. Larry Yuhas, Waterford, MI<br />
35. Lauren Klemp, Phoenix, AZ<br />
36. M. Kayvan Gahrahmat, Sunnyside, NY<br />
37. Marc Mondfrans, San Francisco, CA<br />
38. Mark Kehrberg, Litchfield County, CT<br />
39. Matt Igoe, Rosendale, NY<br />
40. Matt Pfister, Baton Rouge, LA<br />
41. Matthew Sloboda, Rochester, NY<br />
42. Michael DeLancett, Orlando, FL<br />
43. Michael Kulawiak, Seattle, WA<br />
44. Michael Rasmussen, Newark, DE<br />
45. Michael Trotta, Ballston Spa, NY<br />
46. Neil Wasserman, Scarsdale, NY<br />
47. Nicholas English, Dallas, TX<br />
48. Nicholas Jarrett, Brooklyn, NY<br />
49. Owen Laine, Santa Cruz, CA<br />
50. Paul Jeanneret, Glen Spey, NY<br />
51. Phillip R. Langsdon, Germantown, TN<br />
52. Richard Weythman, Junction City, OR<br />
53. Rick Hood, Ashland, OR<br />
54. Rita Rowan, Ashburn, VA<br />
55. Rita Van Hee, Gresham, OR<br />
56. Rob Arnold, Dallas, TX<br />
57. Robert Elardo, Cape Coral, FL<br />
58. Roger S Whitaker & Machelle Dotson, PA<br />
59. Ron Yazzetti Jr, Chicago, IL<br />
60. Ronnie Blewer, Houston, TX<br />
61. Roselyn Kim, Wurtsboro, NY
62. Rusty Trahan, Lake Charles, LA<br />
63. Ryan Lyons, Friday Harbor, WA<br />
64. Salvatore Cimino, Rohnert Park, CA<br />
65. Sarah Grunewald, Wilmington, DE<br />
66. Sean Hughes, Charleston, SC<br />
67. Stephen C. McCarthy, Austin, TX<br />
68. Steven M. Winkler, Centennial, CO<br />
69. Stewart Simons, Brooklyn, NY<br />
70. Thomas Wysocki, Indianapolis, IN<br />
71. Tom DeWire, Baltimore, MD<br />
72. Trevor Peterson, San Luis Obispo, CA<br />
73. Vic DiPrizio, Lincolnshire, IL<br />
MEDIA<br />
1. Abigail Gullo (Rye Girl)<br />
2. Anthony Dias Blue (<strong>The</strong> Tasting Panel, Decanter, Robb Report)<br />
3. Courtney Randall (Cocktail Quest)<br />
4. F Paul Pacult (<strong>Spirits</strong> Journal, Wine Enthusiast, Forbes, NY Magazine)<br />
5. Gregg Glaser (Modern Distillery Age)<br />
6. Judi Laing (BoozeNews)<br />
7. Matthew B. Rowley (Whiskey Forge)<br />
MIXOLOGISTS<br />
1. Angie Jackson, Chicago, IL<br />
2. <strong>The</strong> Liquid Chef (Heidi & Junior Merino), New York, NY
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