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2019 Code of Alabama
Title 28 - Intoxicating Liquor, Malt Beverages and Wine.
Chapter 3 - Regulation and Control of Alcoholic Beverages in Wet Counties.
Article 10 - Additional State Sales Tax on Alcoholic Beverages.
Section 28-3-280 - Additional state sales tax levied.
Universal Citation: AL Code § 28-3-280 (2019)
Section 28-3-280Additional state sales tax levied.
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 of two percent of the retail price, excluding taxes, on the sales of alcoholic beverages sold at retail by Alcoholic Beverage Control Board stores. Such tax shall be in addition to any and all other taxes collected on sales.
(Acts 1982, No. 82-427, p. 675, §1.)
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