Limitation on Additional Tax on Collector’s Bottles of Liquor or Gift Packs of Wine

Ala. Code § 28-3-206, under Taxes on Sale of Spirituous or Vinous Liquors.

Ala. Code § 28-3-206

It is hereby prohibited to levy an increased amount of alcoholic beverage tax on the increased amount that a “collector’s” bottle of liquor as defined by the Alcoholic Beverage Control Board or “gift pack” of wine sells for over the amount a regular bottle of the same size and kind of liquor or wine sells for. (Acts 1981, No. 81-656, p. 1072.)