SB98 Alabama 2010 Session

Summary

Primary Sponsor

Roger Bedford, Jr.

Democrat

Session

Regular Session 2010

Title

Wine, fortified wine, sale by all licensees of Alcoholic Beverage Control Board authorized, additional excise tax levied, distrib. to Alcoholic Beverage Control Board, State General Fund, Human Resources Department, and Mental Health Department, Secs. 28-1-3.1, 28-3-1, 28-3-53.2, 28-3-168, 28-3-187.1, 28-3A-8, 28-7-16 am'd.; Sec. 28-7-2 repealed

Summary

SB98 lets fortified wine be sold by any Alabama Alcoholic Beverage Control Board licensee and creates a two-tier excise tax on fortified wine with revenues distributed to the ABC Board, the State General Fund, and specific state departments.

What This Bill Does

It expands who can legally sell fortified wine to any ABC Board licensee; it creates excise taxes on fortified wine with rates based on ABV (0.45 per liter for up to 16.5% ABV and 2.42 per liter for above 16.5% ABV) and sets how these taxes are collected and distributed. It repeals a prior section (28-7-2) and establishes monthly reporting and record-keeping requirements for wholesalers and retailers delivering fortified wine.

Who It Affects

• ABC Board licensees and retail outlets – they can sell fortified wine and must collect and remit the new taxes.
• Wholesalers and retailers of table wine and fortified wine – they are responsible for calculating, collecting, and reporting the new taxes on sales to licensees or the board.
• Consumers in Alabama – their purchases of fortified wine will include the new excise taxes, affecting price.
• State agencies (General Fund, Department of Human Resources, Department of Mental Health) – portions of the tax revenues are allocated to these agencies.
• Counties and municipalities – portions of the tax revenues from the 16.5% ABV portion are distributed to local governments.
• The Alcoholic Beverage Control Board – receives a share of the tax proceeds and retains regulatory oversight of fortified wine sales.

Key Provisions

• Fortified wine may be sold by any licensee of the Alabama Alcoholic Beverage Control Board.
• Imposes two tiers of excise tax on fortified wine: 0.45 per liter for table wine up to 16.5% ABV; 2.42 per liter for table wine above 16.5% ABV.
• For the 16.5% ABV tier, proceeds are distributed as 37% to the ABC Board, 34% to the State General Fund, 20.8% to the Department of Human Resources, and 8.2% to the Department of Mental Health.
• The board collects the taxes, with monthly returns and reporting requirements; the board may examine records to verify returns.
• Repeals Section 28-7-2 and updates related definitions and provisions to accommodate the new tax structure and sales of fortified wine.

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 Beverage Control Board