HB176 Alabama 2013 Session

Summary

Primary Sponsor

Becky Nordgren

Republican

Session

Regular Session 2013

Title

Table wine, sale by manufacturer at tasting rooms and special events, Secs. 28-7-13, 28-7-18 am'd.

Summary

HB176 would allow Alabama wine manufacturers to operate satellite tasting rooms and hold special events for on-site and off-site consumption, with new licenses, and would impose a per-liter excise tax on wine sold or dispensed by manufacturers.

What This Bill Does

The bill amends licensing rules to let wine manufacturers sell wine at satellite tasting rooms and at permitted special events, in addition to their on-premises sales. It creates two new licenses (tasting room and special events) with $150 annual fees and permits direct retail sales at the manufacturer’s premises plus the new locations. It allows up to 10 off-premise sampling events per year and imposes a 0.45 per liter excise tax on wine dispensed or sold, with 0.38 per liter allocated to the state and 0.07 per liter to local governments; taxes are collected monthly and support the state and local funds, with required monthly gallonage reports. The act becomes effective three months after passage.

Who It Affects

• Wine manufacturers and associations in Alabama — gain authority to operate satellite tasting rooms, hold permitted special events, sell directly at retail at additional locations, and pay new license fees and taxes.
• Local governments (counties and municipalities) and consumers — local governments may receive tax revenue from the new excise tax, and consumers will pay the excise tax included in purchases at these new venues and events.

Key Provisions

• Extend sale of Alabama-made wine beyond manufacturer premises to satellite tasting rooms and permitted special events for on-site or off-site consumption; add licensing for these activities.
• Create two new licenses with annual fees: wine manufacturer’s tasting room ($150) and wine manufacturer’s special events ($150). Local jurisdictions may levy license taxes up to half the state license fee.
• Allow direct retail sale of Alabama-made wine on manufacturer premises plus at additional tasting rooms and permitted special events; permit samples at up to 10 off-premise events per year by manufacturers or associations, with 60-day advance notice and display of the event license.
• Impose an excise tax of 0.45 per liter on wine dispensed or sold at these locations; allocate 0.38 per liter to the state and 0.07 per liter to the applicable municipality or county; tax collected via monthly returns and deposited to the appropriate funds.
• Require monthly gallonage reports from manufacturers; the new tax is in lieu of other state, county, or municipal taxes measured by wine sales.
• Effective date: the act takes effect on the first day of the third month after passage and approval.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Alcoholic Beverages