GroundRules
Ala. Code § 28-3-280: Additional State Sales Tax Levied.
Where this section sits in the code
- 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.
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.
Collected 2026-09-03T14:01:51Z. Source file · JSON