2021 Code of Alabama
Title 28 - Intoxicating Liquor, Malt Beverages and Wine.
Chapter 3 - Regulation and Control of Alcoholic Beverages in Wet Counties.
Article 6 - Taxes on Sale of Spirituous or Vinous Liquors.
Section 28-3-207 - Exemption of Sales to Certificated or Licensed Air Carrier With Hub Operation in State From This Article.
Exemption of sales to certificated or licensed air carrier with hub operation in state from this article.
There is hereby exempted from the provisions of this article and from the computation of the amount of tax levied, assessed or payable under such article, the sale of all spirituous or vinous liquors sold by the Alabama Alcoholic Beverage Control Board to a certificated or licensed air carrier with a hub operation within this state, for use in conducting intrastate, interstate or foreign commerce for transporting people or property by air. For the purpose of this section the words "hub operation within this state" shall be construed to have all of the following criteria:
(1) There originates from the location 15 or more flight departures and five or more different first-stop destinations five days per week for six or more months during the calendar year; and
(2) Passengers and/or property are regularly exchanged at the location between flights of the same or a different certificated or licensed air carrier.
(Acts 1986, No. 86-214, p. 282, §2.)