SB98 Alabama 2010 Session

Sponsors

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Mental Health Department, Secs. 28-1-3.1, 28-3-1, 28-3-53.2, 28-3-168, 28-3-187.1, 28-3A-8, 28-7-16 am'd.; Sec. 28-7-2 repealed

Description

<p class="bill_description"> Under existing law, fortified wine may only be purchased in state liquor stores, and state taxes on liquor apply to sales of fortified wine</p><p class="bill_description"> This bill would allow fortified wine to be sold by any licensee of the Alcoholic Beverage Control Board. This bill would levy a state tax on fortified wine that would be equivalent to the state liquor tax that is currently levied on sales of fortified wine, and this bill would provide for the distribution of the new tax to the recipients of the current tax</p><p class="bill_entitled_an_act"> To amend Sections 28-1-3.1, 28-3-1, 28-3-53.2, 28-3-187.1, 28-3A-8, and 28-7-16, Code of Alabama 1975, and to repeal Section 28-7-2, Code of Alabama 1975, relating to the sale of fortified wine, to allow fortified wine to be sold by any licensee of the Alcoholic Beverage Control Board; to levy a tax on fortified wine; and to provide for the distribution of the tax. </p>

Subjects

Alcoholic Beverage Control Board