HB220 Alabama 2015 Session

Summary

Primary Sponsor

Becky Nordgren

Republican

Session

Regular Session 2015

Title

Wine manufacturers, sale of table wine at tasting rooms and special events, Sec. 28-7-18 am'd.

Summary

HB220 would let wine manufacturers sell wine at up to three off-site satellite tasting rooms and at up to five special events per year, supported by a new excise tax and reporting system.

What This Bill Does

Expands where wine manufacturers can sell directly to consumers by allowing up to three off-site satellite tasting rooms and up to five special events per year for on and off premises consumption. Establishes an excise tax of 0.45 per liter on wine dispensed or sold at retail by the manufacturer, including free samples up to six ounces in the tasting room. Requires monthly tax remittance of 0.38 per liter to the state board and 0.07 per liter to municipalities or counties, along with monthly gallonage reports. States the tax is in lieu of other similar taxes but does not exempt general state sales tax; the law takes effect three months after passage/approval.

Who It Affects

• Wine manufacturers: can operate three additional off-site tasting rooms and up to five off-premises events for direct retail sales; must collect and remit the new excise taxes and file monthly gallonage reports.
• Consumers and local governments: consumers pay the new taxes on sales and samples at these locations; local municipalities/counties receive a portion of the tax revenue (0.07 per liter); the state tax board collects the remaining portion (0.38 per liter).

Key Provisions

• Amends Section 28-7-18 to allow up to three additional off-premises manufacturer tasting rooms and up to five off-premises events per year for direct retail sale of table wine.
• Imposes an excise tax of 0.45 per liter on wine dispensed or sold at retail by the manufacturer, including free samples up to six ounces.
• Requires monthly remittance of 0.38 per liter to the Alcoholic Beverage Control Board and 0.07 per liter to the applicable municipality or county, with these taxes deposited as other table wine taxes.
• Requires manufacturers to file monthly gallonage sold/exported reports.
• Tax is in lieu of other state, county, and municipal taxes measured by sale/volume of table wine, but does not exempt general state sales tax.
• Effective date: the act takes effect 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