SB187 Alabama 2013 Session

Summary

Primary Sponsor

Linda Coleman-MadisonSenator

Democrat

Co-Sponsor

Rodger Smitherman

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

SB187 would let Alabama wine manufacturers sell wine at satellite tasting rooms and at special events, create new licensing for those activities, and impose a new excise tax on those sales and samples.

What This Bill Does

It adds two new licenses for wine manufacturers: a tasting room license and a special events license, each with a $150 fee. It allows direct retail sales by licensed manufacturers on their premises, plus additional tasting rooms and permitted events for on-site or off-site consumption. It also allows manufacturers (and associations) to offer samples at up to 10 off-premise special events per year (up to 30 days total), with prior notice and a display of the event license. It imposes an excise tax of 0.45 per liter on table wine dispensed or sold at these venues, with 0.38 per liter kept by the state board and 0.07 per liter remitted to counties or municipalities, collected monthly along with required reports, and it makes this tax in lieu of other state/local taxes on table wine (but not the general sales tax).

Who It Affects

• Wine manufacturers (and associations) would be able to operate satellite tasting rooms and hold special events, pay new license fees, and collect/remit excise taxes with monthly reporting.
• Counties and municipalities would collect local portions of the excise tax (0.07 per liter) and may levy license taxes up to half the state license fee, while the state board collects the rest and monthly reports are filed.

Key Provisions

• Adds wine manufacturer's tasting room license ($150) and wine manufacturer's special events license ($150).
• Allows direct retail sales by Alabama-licensed manufacturers on their premises, plus satellite tasting rooms and permitted special events for on- or off-premise consumption.
• Allows up to 10 off-premise sampling events per year for manufacturers or associations (up to 30 days total), with at least 60 days' prior notice and display of the event license.
• Imposes excise tax of 0.45 per liter on wine dispensed or sold at retail or as samples; 0.38 per liter to the state board and 0.07 per liter to counties/municipalities; taxes collected monthly.
• Tax is in lieu of other table wine taxes at state/county/municipality levels, but does not exempt general state/local sales tax.
• Requires monthly gallonage reports and sets the effective date as the first day of the third month after approval.

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 Beverages