SB98 Alabama 2010 Session

Under existing law, fortified wine may only be purchased in state liquor stores, and state taxes on liquor apply to sales of fortified wine

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

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.