Alabama Statutes
§ 28-3-280 — Additional State Sales Tax Levied
Alabama § 28-3-280
JurisdictionAlabama
Title 28Intoxicating Liquor, Malt Beverages and Wine
Ch. 3Regulation and Control of Alcoholic Beverages in Wet Counties
Art. 10Additional State Sales Tax on Alcoholic Beverages
This text of Alabama § 28-3-280 (Additional State Sales Tax Levied) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ala. Code § 28-3-280 (2026).
Text
In addition to all other taxes levied and collected on the sale of any alcoholic beverage, there is hereby levied an additional state sales tax in the amount equal to the combined county and municipal general sales tax rates levied or assessed in the county and municipality where the transaction occurs, applied to the retail price on the sales of alcoholic beverages sold at retail by Alcoholic Beverage Control Board stores. The tax shall be in addition to any and all other taxes collected on sales.
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Legislative History
(Acts 1982, No. 82-427, p. 675, §1; Act 2024-333, §1.)
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 CertificationCite This Page — Counsel Stack
Bluebook (online)
Alabama § 28-3-280, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/28-3-280.