HB328 Alabama 2022 Session

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

Relating to alcoholic beverages; to amend Section 28-3-1, as amended by Act 2021-188 and Act 2021-454, 2021 Regular Session, and Sections 28-3-53.2, 28-3A-9, 28-3A-21, and 28-7A-2, Code of Alabama 1975, to define spirit infused refreshments as a new category of alcoholic beverage; to prohibit the markup of spirit infused refreshments sold by the board; to levy a tax upon the retail sale of spirit infused refreshments and to provide for the distribution of proceeds; to authorize any manufacturer of beer to manufacture spirit infused refreshments, under certain conditions; to provide for the wholesale of spirit infused refreshments; to provide for the issuance of licenses for the retail sale of spirit infused refreshments; and to authorize the levy of taxes on the wholesale and manufacture of spirit infused refreshments and provide for the distribution of proceeds.