ALABAMA
General Status -- Local prohibition in counties. State monopoly, except private licensing of on-sale retailers and of off-sale retailers in wet counties.
Control Authority -- Alabama Alcoholic Beverage Control Board, 2715 Gunter Park Drive West, Montgomery, Alabama
Consumption -- (1989) 4,596,000 gallons. Population: 4,102,000. Per capita, 1.04 gallons.
Mark up -- Markup 72 1/2% on net cost F.O.B. Montgomery in monopoly counties.
Tax Rate -- 1.70 per gallon in wet counties for table wine, champagne/sparkling wine, and wine coolers. Markup + 38% for dessert wine and vermouth. Markup + 52% for brandy. 5 cents per gallon on native farm wines.
Sales Tax -- 4% (included in markup) plus separate 10% tax on sales price of all wines.
License to Solicit -- Firm license required to solicit Board, fee $500 plus 3% privilege tax on gross sales (if any) to Board during the preceding calendar year; bond, $1,000 to $10,000.
License to Ship -- Firm license required; fee $500 plus 3% privilege tax on total gross sales to Board on preceding calendar year, bond, $1,000-$10,000.
Farm Winery Law -- In-state wineries whose annual production does not exceed 100,000 gallons and 75% or more of the berries, fruit, produce or honey used in the manufacture of such wine is grown and produced in Alabama on lands owned or leased in the vicinity of the winery. Alcohol content may not exceed 14%. Native farm wineries authorized to sell directly to consumers, to wholesalers, and to Board. $25.00 manufacturers of native wines. See also Tax Rate, above.
Label and Brand Registration -- Licensed importers and manufacturers are required to file with the ABC, prior to making any sales, a list of labels to be sold, and must also file Federal Certificate of Label Approval (or exemption). Copy of BATF label approval or certificate of exemption required. Any label change must be approved.
Shipping Permit -- For sacramental wine, consignee must obtain a permit authorizing shipment of a reasonable amount of wine, which permit must be attached to the package when shipped into state. Notice of shipment by carrier to Board required, accompanied by bill of lading, invoice, etc., must file receipt of consignee with Board.