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AL HB328
Bill
Status
2/9/2022
Primary Sponsor
Gil Isbell
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AI Summary
HB328 Summary
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Defines "spirit infused refreshments" as single-serve beverages no larger than 16 ounces containing no more than 10 percent alcohol by volume.
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Establishes a "limited spirit expanded license" issued by the Alcoholic Beverage Control Board to retail beer licensees, authorizing sale of spirit infused refreshments at a fee of $500.
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Authorizes any person licensed to manufacture beer to also manufacture spirit infused refreshments under the same privileges and limitations as beer manufacturing.
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Authorizes wholesale distribution of spirit infused refreshments by persons licensed to wholesale beer or wine.
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Imposes a state excise tax of 21 cents per 12 fluid ounces on manufacturing and wholesaling, and retail sales taxes equal to those levied on beer; prohibits the board from applying markup to spirit infused refreshments sold by the board.
Legislative Description
Alcoholic beverages, spirit infused beverages, defined, manufacture, wholesale, retail sale provided for, tax on retail sale of spirit infused beverages, Secs. 28-3-1, 28-3-53.2, 28-3A-9, 28-3A-21, 28-7A-2 am'd.
Alcoholic Beverages
Last Action
Read for the first time and referred to the House of Representatives committee on Economic Development and Tourism
2/9/2022