SEC. 2.
The Legislature finds and declares the following with respect to Section 6359.9 of the Revenue and Taxation Code:(a) The specific goals, purposes, and objectives that the exemption from sales and use taxes allowed by this act will achieve are as follows:
(1) Relieving part of the significant financial burden that distillers face trying to craft their product.
(2) Reducing the number of loans distillers must take out in order to brew their product with the appropriate ingredients and infrastructure.
(b) Detailed performance indicators for the Legislature to use in determining whether the exemption from sales and use taxes allowed by this act meets those goals, purposes, and objectives shall be the number of people receiving the exemption.
(c) The Legislative Analyst shall, on an annual basis beginning January 1, 2021, until January 1, 2026, collaborate with the California Department of Tax and Fee Administration to review the effectiveness of the exemption allowed by Section 6359.9 of the Revenue and Taxation Code. The review shall include, but not be limited to, an analysis of the demand for the exemption and the economic impact of the exemption.
(d) The data collection requirements for determining whether the exemption from sales and use taxes allowed by this act is meeting, failing to meet, or exceeding those specific goals, purposes, and objectives are as follows:
(1) To assist the Legislature in determining whether the exemption allowed by this act meets the goals, purposes, and objectives specified in subdivision (a), and in carrying out their duties under subdivision (c), the Legislative Analyst may request information from the California Department of Tax and Fee Administration.
(2) The California Department of Tax and Fee Administration shall provide any data requested by the Legislative Analyst pursuant to this subdivision.