Alabama § 28-3-280 - Additional State Sales Tax Levied.
Full text of Alabama Code of Alabama § 28-3-280 — Additional State Sales Tax Levied., with citation guidance and answers to common questions.
§ 28-3-280. Additional 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 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.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 28-3-280
What does Code of Alabama § 28-3-280 cover?
Section 28-3-280 ("Additional State Sales Tax Levied.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 28-3-280?
A common citation format is "Code of Alabama § 28-3-280" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 28-3-280 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.