HB88 Alabama 2023 Session

Summary

Primary Sponsor

Chris SellsRepresentative

Republican

Session

Regular Session 2023

Title

Relating to the Alcoholic Beverage Control Board; to add Section 28-3A-6.1 to the Code of Alabama 1975, to authorize a licensed manufacturer or importer of alcoholic beverages to donate a limited amount of alcoholic beverages to a licensed nonprofit special event.

Summary

HB88 allows licensed alcohol manufacturers or importers to donate up to 4.5 liters of liquor to licensed nonprofit special events, with rules for sourcing, reporting, taxes, and disposal.

What This Bill Does

The bill adds a new section that lets a licensed manufacturer, importer, or their agent donate and deliver up to 4.5 liters (or equivalent) of liquor to a licensed nonprofit special event run by a nonprofit organization. Donations must come from the ABC Board and be acquired at the product's listed retail price. Donated liquor is subject to applicable state and federal taxes and must be reported on a board-prescribed form. Any liquor left after the event must be returned to the broker for disposal.

Who It Affects

• Licensed manufacturers or importers (and their agents): may donate up to 4.5 liters per nonprofit special event.
• Licensed nonprofit organizations hosting nonprofit special events: may receive and use these donated liquor gifts for their events.

Key Provisions

• authorization for donations of up to 4.5 liters (or equivalent) of liquor per event from a licensed manufacturer or importer or their agent
• donations must be sourced from the ABC Board and based on the product's listed retail price
• donations are taxed under state and federal laws and must be reported on a board-prescribed form
• any remaining liquor at the end of the event must be returned to the broker for disposal
• effective date: first day of the third month after passage and governor's approval

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.