HB3 Alabama 2014 Session

Summary

Primary Sponsor

Becky Nordgren

Republican

Session

Regular Session 2014

Title

Table wine, sale by manufacturer at tasting rooms and special events, Secs. 28-3A-21, 28-7-18 am'd.; Sec. 28-3A-6.1 added

Summary

HB3 would let Alabama wine manufacturers operate limited off-site tasting rooms and special events with new licenses, fees, and an excise tax on those sales.

What This Bill Does

HB3 creates two new licenses for wine manufacturers: a wine manufacturer tasting room license (up to 4 per year) and a wine manufacturer special events license (up to 10 per year). It allows sale and dispensing of table wine at satellite tasting rooms and off-site events, with each special event lasting up to three days and requiring 60 days' prior notice and display of the license. It sets license fees at $150 for each license and imposes a 45-cent per liter excise tax on wine sold or dispensed at these locations, collected from consumers monthly, with 38 cents per liter to the state and 7 cents per liter to the county or municipality. The tax is in lieu of other state taxes on these sales (while general sales tax may still apply).

Who It Affects

• Wine manufacturers (and associations) in Alabama would be eligible to apply for the new off-site tasting room and special events licenses, with limits on how many licenses they can hold.
• Local governments (municipalities and counties) would receive a share of the excise tax revenue (7 cents per liter) and could levy related local license taxes on these licenses.

Key Provisions

• Creates two licenses for wine manufacturers: a wine manufacturer tasting room license (up to 4 per year) and a wine manufacturer special events license (up to 10 per year).
• Allows sale and dispensing of table wine for on-site and off-site consumption at satellite tasting rooms and off-site events, with events lasting up to three days and requiring 60 days' prior notice and display of the license.
• License fees are set at $150 for each wine manufacturer tasting room license and $150 for each wine manufacturer special events license.
• Imposes a 45-cent per liter excise tax on wine sold or dispensed at these locations, collected from consumers monthly: 38 cents per liter to the state and 7 cents per liter to the county or municipality.
• The tax is in lieu of other state taxes on these sales (general sales tax may still apply); the act adds these licenses and fees and becomes effective on the first day of the third month after passage and governor 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