Issue link: https://read.dmtmag.com/i/589893
STATE TAXES Distilled Spirits 30% mark-up plus 56% state tax plus 6% sales tax (retail tax only). Wine Wine containing 16.5% alcohol by volume or less = $0.45 per liter. Wine containing more than 16.5% up to 24% alcohol by volume = $2.42 per liter. Plus 6% sales tax (retail only). See Act 2010-607. Beer $0.53 excise tax per gallon plus mark- up plus 6% sales tax (retail only). $.052 local tax per gallon statewide. STATE REGULATIONS Zoning laws that may prohibit the building of an on- or off-premise establishment are addressed on the local level. Several infractions over a short period of time can constitute a license suspension for suppliers and wholesalers. The number of previous infractions plus the seriousness of the offense can constitute a license suspension for on- and off-premise establishments. SUPPLIER AND WHOLESALER RESTRICTIONS t Credit sales between suppliers and wholesalers are permitted. Credit sales between wholesalers and retailers are permitted; E.F.T. now allowed but must be done within one business day. t Deliveries between suppliers and wholesalers & wholesalers and retailers are prohibited between the hours of 9 p.m. Saturday to 2 a.m. Monday. t State stamps are not required by law. t Price posting is not required by law. t Suppliers are required to register beer, wine and spirits brands. t Supplier supplied samples of beer, wine and spirits are permitted to be distributed to retailers and wholesalers only. CONTAINER SIZES On- and off-premise establishments are permitted to sell beer up to 25.4 oz in volume, with the exception of a few counties allowing up to 32 oz; 15.5 gallon kegs are allowed in some counties; wine up to 5.0 liters in volume and spirits up to 1.75 liters in volume. RETAIL SALES Off-Premise Sales t Package store chains are permitted. t Magazines and other publications are permitted to be sold in close proximity to beer, wine and spirits. t No Sunday sales without local legislative approval. t Credit card purchases are permitted. t Miniatures are permitted for sale. On-Premise Sales t No Sunday sales without local legislative approval. t Happy hour or drink specials are prohibited from 9 p.m. to 10 a.m. Multiple drinks for a single price, establishing a single retail price based upon the required purchase of two or more drinks and providing drinks at no charge to one specific group are prohibited. t Customers are prohibited to supply their own beer, coolers, wine and spirits at a licensed establishment. t Credit card purchases are permitted. t Miniatures are permitted for sale. PRODUCT TASTINGS t Off-premise outlets: spirits tastings prohibited. t On-premise establishments: product tastings permitted. t Supplier sponsored: product tastings prohibited at breweries, wineries, distilleries & at other locations. t Wholesaler sponsored: product tastings permitted at wholesaler premises & at other locations. MERCHANDISING Materials Permitted in Off-Premise Outlets Floor displays, display racks, motion displays, audio displays, shelf talkers, co-packs, (with beverage alcohol), co-packs (with n/a beverages), bottle neckers, cold box stickers, posters/banners and window signs. All materials must have product management approval. Allowable price promotions include sweepstakes offers (no purchase necessary) and premium offers (however, items may be sold without the purchase of alcohol). Requires alternative sweepstakes entry method (i.e. tear pad). ADVERTISING RESTRICTIONS Supplier Print, billboards and promotional advertising must gain prior approval from the Board. Advertising cannot illustrate an individual consuming alcohol or posing in a sensuous manner. Co-op advertising between supplier, wholesaler and retailer prohibited. Off-Premise Outlets Print, billboards and promotional advertising must gain prior approval from the Board. Use of electronic media for promotional advertising is prohibited. Advertising cannot illustrate an individual consuming alcohol or posing in a sensuous manner. On-Premise Establishments Advertising including price of drink, or identifying a beverage by brand name or category name outside the establishment is prohibited. Price advertising is permitted for beer, coolers, wine and spirits. All advertising is subject to approval of the ABC Board. DIRECT INTERSTATE WINE SHIPMENTS Direct shipment permitted but individual must obtain written approval from the Alabama Beverage Control Board. Shipment is then consigned to state- owned store nearest consumer. Taxes must be satisfied prior to release. Fact Book 2015 37