S.B. 639 provides a definition of hard seltzer to mean any beverage containing more than one-half of one percent (0.50%) of alcohol by volume and obtained by the alcoholic fermentation of grain or sugar and combined with carbonated water and other flavoring and labeled as a “malt beverage” by the United States Department of Treasury Alcohol and Tobacco Tax and Trade Bureau or as beer by the Food and Drug Administration. For the purposes of taxation, distribution, sales, and regulation, hard seltzer shall mean the same as beer as provided in this section; provided, that hard seltzer shall not include carbonated beverages mixed with wine and spirits.