HB328 Alabama 2022 Session

Summary

Primary Sponsor

Gil Isbell Representative

Republican

Session

Regular Session 2022

Title

Alcoholic beverages, spirit infused beverages, defined, manufacture, wholesale, retail sale provided for, tax on retail sale of spirit infused beverages, Secs. 28-3-1, 28-3-53.2, 28-3A-9, 28-3A-21, 28-7A-2 am'd.

Description

Existing law makes no specific provisions regarding the retail sale, wholesale, or tax on the sale of single-serve beverages containing liquor no larger than 16 ounces and which contain no more than 10 percent alcohol by volume.

This bill would define these beverages as "spirit infused refreshments" and would establish a license to be issued by the Alcoholic Beverage Control Board to retail beer licensees, which would authorize the sale of spirit infused refreshments, under certain conditions. This bill would establish a fee for the license.

This bill would levy a tax on the retail sale of spirit infused refreshments, and would provide for the distribution of proceeds.

This bill would authorize the manufacture of spirit infused refreshments by any person licensed to manufacture beer, subject to the same privileges and limitations placed upon the manufacture of beer.

This bill would authorize the wholesale distribution of spirit infused refreshments by persons licensed to wholesale beer or wine.

This bill would provide for a tax to be levied by the board on the sale and wholesale of spirit infused refreshments, and would authorize a municipality to levy a tax on the retail sale of spirit infused refreshments in an amount equal to the rate of taxation on retail sale of beer.

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Subjects

Alcoholic Beverages