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.
Ala. Code § 28-3-280
Additional State Sales Tax Levied.
(Acts 1982, No. 82-427, p. 675, §1; Act 2024-333, §1.)
Official source: Alabama Legislature (ALISON). Reproduced from public-domain Alabama statutes; confirm against the official source for the current text. Not legal advice.