Ala. Admin. Code r. 20-X-8-.03
Current through Register Vol. 42, No. 10, July 31, 2024
Section 20-X-8-.03 - Assessment On Direct Import For Personal Use(1) Any person, firm, organization or corporation desiring to purchase for personal use any alcoholic beverages outside of Alabama for delivery into Alabama shall first secure written approval from the ABC Board prior to said importation, except as authorized by ACT 2021-419.(a) The alcoholic beverages shall be ordered and paid for by the purchaser, including prepaid freight charges.(b) The shipment of said alcoholic beverages shall be consigned to the purchaser in care of an ABC Board state liquor store.(c) Upon arrival at the ABC Board state liquor store and upon payment of the assessments provided herein, the purchaser may assume possession thereof.(d) All alcoholic beverages brought into Alabama under this regulation shall be for personal use and not for resale.(e) There shall be no delivery of alcoholic beverages to any person, firm, organization, or corporation within this state who is not a licensee of the ABC Board except as provided herein. Nothing contained in this regulation shall prevent persons from bringing alcoholic beverages into Alabama through the U.S. Customs Office at the Port of Mobile or any other U.S. Customs office in the State of Alabama. Any assessment thereon shall be paid to the designated ABC Board representative in accordance with the formulas set forth below.(2) In addition to securing written approval from the ABC Board, the party purchasing alcoholic beverages for delivery into this state shall pay an assessment that would be paid on the product if purchased in Alabama. The purchase price as set out on the purchase invoice or other proof of purchase of distilled spirits shall be multiplied by 1.35 to arrive at the assessment base. The assessment base should then be multiplied by .56 to arrive at the assessment due. If no purchase invoice or other proof of purchase is available for distilled spirits, the assessment on such beverages shall be in the amount set forth in the table listed below.
Whiskey | Per Liter |
Bottled in Bond | $6.75 |
Straight Whiskey | 5.07 |
Blends | 3.38 |
Scotch | 6.76 |
Canadian and Irish Whiskeys | 5.07 |
Gin | |
Distilled Gin-Domestic | $4.06 |
Distilled Gin-Imported | 8.45 |
Flavored Gin | 4.73 |
Brandy | |
Domestic | $4.40 |
Imported | 12.17 |
Rum | |
Domestic | $2.37 |
Imported | 4.40 |
Vodka | |
Domestic | $3.38 |
Imported | 8.12 |
Other | |
Tequilas - Imported | $4.40 |
Liqueurs and Cordials | 6.09 |
Cocktails | 2.37 |
Specialties | 2.37 |
(3) The assessment on beer shall be 5 cents for every 12 fluid ounces or fractional part thereof.(4) The assessment on Class I wine shall be 38 cents per liter.(5) The assessment on Class I wine shall be $2.42 per liter.Ala. Admin. Code r. 20-X-8-.03
Repealed and New: Filed August 21, 1998; effective October 16, 1998.Amended by Alabama Administrative Monthly Volume XL, Issue No. 01, October 29, 2021, eff. 12/13/2021.Author: ABC Board
Statutory Authority:Code of Ala. 1975, §§ 28-1-4; 28-3-43(a)(2); 28-3-43(a)(7); 28-3-49.