AL SB381

Establishes a farm winery license in Alabama for wine manufacturers with annual production of 50,000 gallons or less that ferment at least 50 percent of all wine sold from licensed locations.

Permits farm wineries to sell wine domestically and internationally, including directly to consumers, wholesale dealers, distributors, and retailers, with no additional privilege tax or licensing fee imposed by the Alcoholic Beverage Control Board.

Allows farm winery license holders to obtain up to two additional retail premise locations for off-premises and on-premises sales, and to participate in wine festival events with local government approval and minimum participation of two farm wineries.

Requires farm wineries to report excise taxes monthly to the board on all in-state sales and remit taxes at the prevailing table wine rate, with all collected state excise taxes directed to viticulture research for increasing wine grape cultivation in Alabama.

Directs the Alcoholic Beverage Control Board to promulgate rules protecting Alabama's excise tax revenue and becomes effective on the first day of the third month following passage and gubernatorial approval.