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28-3A-19.1
Section 28-3A-19.1 International motor speedway license. (a) Upon compliance by an applicant
with the provisions of this chapter, and the regulations made thereunder, the Alcoholic Beverage
Control Board may, where the application is accompanied by a certificate from the clerk or
proper officers setting out that the applicant has presented his or her application to the
governing authority of the municipality if the licensed premises is to be located therein,
or by a certificate from the clerk or proper officers of the county if the licensed premises
is to be located within the county but outside the jurisdiction of a municipality, and that
the applicant has obtained the consent and approval of the proper governing authority, issue
an international motor speedway license for any international motor speedway in the state
which marketed at least 60,000 tickets to at least two motor sport racing events at the speedway
in 1994, 1995, and 1996. Notwithstanding the provisions of subdivisions...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3A-19.1.htm - 2K - Match Info - Similar pages
28-3A-7
Section 28-3A-7 Importer license; issuance; restrictions on sales; registration of labels;
seizure of unregistered goods; monthly reports; inspections. (a) Upon applicant's compliance
with the provisions of this chapter and the regulations made thereunder, the board shall issue
to applicant an importer license which shall authorize the licensee to import alcoholic beverages
manufactured outside the United States of America into this state or for sale or distribution
within this state of liquor and wine to the board or the state, and table wine and beer to
wholesaler licensees of the board. No person shall import alcoholic beverages manufactured
outside the United States into this state or for sale or distribution within this state or
to the state, the board or any licensee of the board, unless such person shall be granted
an importer license issued by the board. (b) An importer licensee shall not sell any alcoholic
beverages for consumption on the premises where sold; nor, unless...
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28-3A-20.3
Section 28-3A-20.3 On-premises licensees authorized to make, store, and sell infused products
made from distilled spirits. (a) An on-premises retail licensee may make, store, and sell
infusions for on-premises consumption. (b) As used in this section, infusion means an alcoholic
beverage that is created by combining or mixing one distilled spirit with nonalcoholic food
products and is not intended for immediate consumption. A nonalcoholic food product includes
the following: Spices, herbs, fruits, vegetables, candy, or other substances intended for
human consumption, provided that no additional fermentation occurs and none of the additives
contain any additional alcohol. (c) Any retail on-premises licensee intending to produce,
store, or sell infusions shall provide written notification to the board of that intent. (d)
The container holding an infusion shall be no larger than five gallons. (e) A batch of infused
product shall satisfy all of the following: (1) Be infused, stored, and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3A-20.3.htm - 2K - Match Info - Similar pages
40-23-60
Section 40-23-60 Definitions. For the purpose of this article, the following terms shall have
the respective meanings ascribed to them in this section: (1) PERSON or COMPANY. Any individual,
firm, company, partnership, association, corporation, receiver or trustee, or any other group
or combination acting as a unit, and the plural as well as the singular number, unless the
intention to give a more limited meaning is disclosed by the context. (2) DEPARTMENT. The
Department of Revenue of the State of Alabama. (3) COMMISSIONER. The Commissioner of Revenue
of the State of Alabama. (4) WHOLESALE SALE or SALE AT WHOLESALE. Any one of the following:
a. A sale of tangible personal property by wholesaler to licensed retail merchants, jobbers,
dealers or other wholesalers for resale and does not include a sale by wholesalers to users
or consumers, not for resale. b. A sale of tangible personal property or products, including
iron ore, and including the furnished container and label of such...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-60.htm - 11K - Match Info - Similar pages
40-23-1
Section 40-23-1 Definitions; transactions considered or not considered sales. (a) For the purpose
of this division, the following terms shall have the respective meanings ascribed by this
section: (1) PERSON or COMPANY. Used interchangeably, includes any individual, firm, copartnership,
association, corporation, receiver, trustee, or any other group or combination acting as a
unit and the plural as well as the singular number, unless the intention to give a more limited
meaning is disclosed by the context. (2) DEPARTMENT. The Department of Revenue of the State
of Alabama. (3) COMMISSIONER. The Commissioner of Revenue of the State of Alabama. (4) TAX
YEAR or TAXABLE YEAR. The calendar year. (5) SALE or SALES. Installment and credit sales and
the exchange of properties as well as the sale thereof for money, every closed transaction
constituting a sale. Provided, however, a transaction shall not be closed or a sale completed
until the time and place when and where title is transferred by...
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40-12-390
Section 40-12-390 Definitions. The following words and phrases, when used in this article,
shall have the following meanings: (1) COMMISSIONER. The state Commissioner of Revenue. (2)
DEPARTMENT. The Department of Revenue. (3) DISTRIBUTOR. Any person engaged in the business
of selling or distributing new motor vehicles to new motor vehicle dealers. (4) FACILITATOR.
Any person or his or her designee who facilitates an off-site sale licensed under Section
40-12-395. The term may include the owner of the property where the off-site sale is being
conducted. (5) MANUFACTURER. Any person engaged in the business of manufacturing or assembling
new and unused motor vehicles. (6) MASTER DEALER LICENSE. The license issued by the department
pursuant to this article. (7) MOTOR VEHICLE. Any motor vehicle as defined in Section 40-12-240,
but the term shall not include any trailer not required to have a certificate of title. (8)
MOTOR VEHICLE REBUILDER. Any person engaged in the business of making or...
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40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division and
from the computation of the amount of the tax levied, assessed, or payable under this division
the following: (1) The gross proceeds of the sales of lubricating oil and gasoline as defined
in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-4.htm - 34K - Match Info - Similar pages
28-7-19
Section 28-7-19 Sales by wholesalers. No wine wholesaler shall purchase, receive or resell
any table wine except in the original container as prepared for the market by the manufacturer.
(Acts 1980, No. 80-382, p. 505, ยง19.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-7-19.htm - 531 bytes - Match Info - Similar pages
28-3A-20.2
Section 28-3A-20.2 Tasting of liquor or wine conducted by licensed manufacturer or its representative.
(a) Notwithstanding any provision of law, a tasting of liquor or wine may be conducted by
a licensed manufacturer or its representative inside the premises of a retail licensee that
is licensed to sell liquor for off-premises consumption only or inside a state liquor store,
in compliance with this section and Section 28-3A-25 and rules of the Alabama Alcoholic Beverage
Control Board. (b) Each state liquor store and each holder of a retail license for the sale
of liquor for off-premises consumption only may permit a licensed manufacturer or its representative
to conduct at no charge to the consumer, inside the state liquor store or the premises of
the licensee, tastings of wine and distilled spirits. These tastings may not exceed one ounce
serving of each wine, the number of wines being limited to no more than four products at any
one tasting; and one-quarter ounce serving of each...
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45-37-21.06
Section 45-37-21.06 Prohibited activities - Wholesaler. A wholesaler shall not: (1) Fail to
devote reasonable efforts and resources, within designated sales territory of the supplier,
to the sale and distribution of all the brands of wine of the supplier which the wholesaler
has been granted the right to sell or distribute. (2) Sell or deliver wine to a retail licensee
located outside the sales territory designated to the wholesaler by the supplier of a particular
brand or brands of wine. Provided, however, during periods of temporary service interruptions
impacting a particular sales territory, a wholesaler who normally services the impacted sales
territory shall file with the board and give to the affected supplier written notice designating
the specific licensed wholesaler or wholesalers, not disapproved by the supplier, who will
service the sale territory during the period of temporary service interruption and the approximate
length of time for the service interruption. Each...
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