Alabama Statutes
§ 28-3-205 — Additional 10 Percent Tax
Alabama·Title 28 Intoxicating Liquor, Malt Beverages and Wine·Ch. 3 Regulation and Control of Alcoholic Beverages in Wet Counties·Art. 6 Taxes on Sale of Spirituous or Vinous Liquors
(a)Repealed by Acts 1986, No. 86-212, p. 264, §3.
(b)Levy and collection of tax. In addition to all other taxes of every kind now imposed by law, and in addition to any marked-up price authorized or required by law, there is hereby levied and shall be collected a tax at the rate of 10 percent upon the selling price of all spirituous or vinous liquors sold by the board. The tax hereby imposed shall be collected by the board from the purchaser at the time the purchase price is paid.
(c)Tax to be passed on to purchaser. The mark-up as currently established by the board on spirituous or vinous liquors shall not be reduced by the board for the purpose of absorbing the tax herein levied; it being the intention hereof that the said tax shall be passed on to the purchaser.
(d)Disposition of pr
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Legislative History
(Acts 1980, No. 80-478, p. 749; Acts 1986, No. 86-212, p. 264, §3.)
Nearby Sections
15
§ 28-1-1
Possession of Still, Etc., or Illegally Manufactured, Transported or Imported Alcoholic Beverages§ 28-1-4
Delivery of Alcoholic Beverages§ 28-1-6
Issuance of Licenses for Sale of Intoxicating Beverages in Class 1 or Class 2 Municipalities§ 28-1-8
Powdered Alcohol§ 28-10-1
Short Title§ 28-10-2
Legislative Intent§ 28-10-3
Definitions§ 28-10-5
Evidence of Compliance; Certification; Renewal; Rules and Regulations; Enforcement Personnel§ 28-10-6
Requirements for Certification