HB429 Alabama 2010 Session

Summary

Primary Sponsor

John F. Knight Jr

Democrat

Session

Regular Session 2010

Title

Fortified wine, sale by all valid licensees of Alcoholic Beverage Control Board authorized, Secs. 28-1-3.1, 28-3-1, 28-3-53.2, 28-3-187.1, 28-3A-8, 28-7-16 am'd.; Sec. 28-7-2 repealed; Act 2009-509, 2009 Reg. Sess.; Act 2009-771, 2009 Reg. Sess. am'd.

Summary

HB429 would allow fortified wine to be sold by any Alcoholic Beverage Control Board licensee and create a new per-liter tax on fortified wine with revenue distributed to several state agencies and local governments.

What This Bill Does

It expands sales of fortified wine from state liquor stores to all ABC Board licensees. It imposes a per-liter tax on fortified wine (and relatedsales) equivalent to the liquor tax and specifies how the tax revenue will be distributed to state and local governments. It repeals the previous prohibition on fortified wine sales and updates related definitions and tax administration to reflect the new system.

Who It Affects

• ABC Board licensees (retailers) would be allowed to sell fortified wine and would collect and remit the new tax.
• Consumers who buy fortified wine would be subject to the new per-liter tax and tax collection rules.
• State and local governments would receive revenue from the new tax (via the ABC Board, State General Fund, Department of Human Resources, and Department of Mental Health).

Key Provisions

• Fortified wine (wine containing more than 16.5% ABV and up to 24% ABV) can be sold by any ABC Board licensee, not just state liquor stores.
• A per-liter tax of $2.42 is levied on fortified wine sold to wholesale licensees or the board, with collection by the board or retailers and remittance to the state.
• Tax proceeds are distributed as 37% to the Alcoholic Beverage Control Board, 34% to the State General Fund, 28% to the Department of Human Resources, and 8.2% to the Department of Mental Health.
• The tax is intended to replace other taxes and licenses on table wine and fortified wine and is in lieu of those taxes, with certain administration and enforcement provisions (e.g., board examination of records).
• Section 28-7-2 is repealed, and related definitions and authorities are amended to incorporate fortified wine within the ABC Board’s control.

AI-generated summary using openai/gpt-5-nano on Feb 25, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Alcoholic Beverages