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Mental Health Department, Secs. 28-1-3.1, 28-3-1, 28-3-53.2, 28-3-168, 28-3-187.1, 28-3A-8, 28-7-16 am'd.; Sec. 28-7-2 repealed

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.

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.

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Subjects

Alcoholic Beverage Control Board