Alabama § 28-3-200 - Additional 10 Percent Tax - Alcoholic Beverage Control Board Store Fund.
Full text of Alabama Code of Alabama § 28-3-200 — Additional 10 Percent Tax - Alcoholic Beverage Control Board Store Fund., with citation guidance and answers to common questions.
§ 28-3-200. Additional 10 Percent Tax - Alcoholic Beverage Control Board Store Fund.
In addition to all other taxes of every kind now imposed by law and in addition to any marked-up price authorized or required by law, there is hereby levied and shall be collected a tax at the rate of 10 percent upon the selling price of all spirituous or vinous liquors sold by the Alabama Alcoholic Beverage Control Board.
The tax imposed by this section shall be computed at the time the sale is made to the purchaser and shall be collected by the board from said purchaser at the time the purchase price is paid; provided, however, that if said tax shall not be $.05 or a multiple of $.05 it shall be adjusted up or down to the nearest multiple of $.05.
Said tax, when collected, shall be paid to the State Treasurer by the Alabama Alcoholic Beverage Control Board and shall be by said treasurer credited to the Alabama Alcoholic Beverage Control Board Store Fund to be distributed as provided by law.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 28-3-200
What does Code of Alabama § 28-3-200 cover?
Section 28-3-200 ("Additional 10 Percent Tax - Alcoholic Beverage Control Board Store Fund.") 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 § 28-3-200?
A common citation format is "Code of Alabama § 28-3-200" (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 § 28-3-200 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.