Alabama DTC compliance

Compliance reference

• reporting_frequency_threshold_gallons

  Cross-source verified

  0

• ncsl_statute_citation

  Preliminary

  Type of Alcohol and Whether License or Permit Required: Ala. Code §28-3A-6.1 Wine; requires direct wine shipper license Maximum Amount for Shipping: Up to 12 cases of unopened containers of wine to any one Alabama resident in a 12-month period, each case not exceeding nine liters of wine. Direct Shipping License or Permit: (b) In order to receive a license to ship wine to an Alabama resident, the applicant for a direct wine shipper license shall do all of the following: (1) File an application with the board. (2) Pay an application fee of $200. (3) Provide to the board a true copy of its current wine manufacturer license issued by the board or issued by the state in which it manufactures wine and a true copy of its federal basic wine manufacturing permit. (c) A direct wine shipper licensee: (1) May not ship more wine than is specified in subsection (a) to any one consumer in a 12-month period. (2) May not ship any wine to any address or property that is any of the following: a. Any premises licensed by the board. b. A public or private elementary, secondary, or post-secondary educational school, including any dormitory, housing, or common space located on the campus of any elementary, secondary, or post-secondary educational school. c. A prison, reformatory, or other correctional facility. d. A hospital or other healthcare facility, including, but not limited to, an acute care, addiction or substance abuse, or mental or psychiatric care facility. e. A locker, a mailbox, a storage facility, or a package shipping or similar service business. f. An address that is not a permanent street address. (3) May only ship wine that has been approved by the board for sale and shipment within or into the state and for which the direct wine shipper licensee meets either of the following criteria: a. Owns the Certificate of Label Approval issued by the Alcohol and Tobacco Tax and Trade Bureau. b. Has the exclusive right to sell the wine in the United States under a written contract, existing at the time of shipment, with the manufacturer of wine that holds a federal basic wine manufacturing permit pursuant to the Federal Alcohol Administration Act, 27 U.S.C. §201 et seq., and is the owner of the Certificate of Label Approval issued by the Alcohol and Tobacco Tax and Trade Bureau. (4) Shall ensure that all containers of wine shipped directly to a resident in this state are conspicuously labeled with the words: “CONTAINS ALCOHOL: SIGNATURE OF PERSON AGE 21 OR OLDER REQUIRED FOR DELIVERY.” (5) Shall report to the board on a quarterly basis in a manner prescribed by the board all of the following information for each wine shipment into the state pursuant to this section: a. The name and address of the Alabama resident who placed the order. b. For each completed shipment, evidence of signature by an individual age 21 years or older. c. The name and license number of the common or permit carrier engaged in the shipment. d. For each shipment by a wine fulfillment center licensee on behalf of the direct wine shipper, the name and license number of the wine fulfillment center licensee engaged in the shipment. e. The date of shipment. f. The carrier tracking number. g. The quantity of wine in the shipment. (6) Whether located within or outside of this state, shall collect and properly remit all state and local sales or use taxes and excise taxes due on sales to Alabama residents. (7) Shall permit the board or the Department of Revenue to perform an audit of the direct wine shipper licensee's records upon request. (8) Shall obtain from the customer an attestation that he or she is at least 21 years of age at the time the order is placed. (9) Shall be deemed to have consented to the jurisdiction of the board or any law enforcement agency and the Alabama courts concerning enforcement of this section and any related laws or administrative rules. (d) A direct wine shipper licensee may renew its license with the board by paying annually a renewal fee of $150 and providing the board a true copy of its current manufacturer license issued by the board and its federal basic wine manufacturing permit. (e) The board may adopt rules pursuant to the Administrative Procedure Act to implement this section. (f) The board may enforce the requirements of this section to suspend or revoke a direct wine shipper license by the same administrative proceedings that apply to alcoholic beverage licenses, and the board may accept payment of a fine in lieu of suspension or revocation. Payments of fines shall be determined by rule adopted by the board. (g) Shipments of wine direct to consumers in Alabama from persons who do not possess a current direct wine shipper license pursuant to this section are prohibited. Any person that violates this section is guilty of a Class C misdemeanor and shall also be subject to a civil penalty imposed by the board by administrative proceedings that apply to alcoholic beverage licenses, as follows: (1) For the first violation, a civil penalty not to exceed $500. (2) For a second violation, a civil penalty not to exceed $3,000. (3) For a third or any subsequent violation, a civil penalty not to exceed $6,000. (h) Any fines or fees received by the board under this section, including, but not limited to, the direct wine shipper licensee fee, shall be used by the board in order to perform its regulatory duties under Title 28. (i) A direct wine shipper licensee may not avoid liability under this section by subcontracting with a third party to perform its obligations required pursuant to this section. (j) For purposes of this chapter, the following terms shall have the following meanings: (1) DIRECT WINE SHIPPER. A person in possession of a current, valid direct wine shipper license. (2) DIRECT WINE SHIPPER LICENSE. A license issued by the board that authorizes the licensee to ship wine or contract for the shipment of wine from a manufacturer to an Alabama resident pursuant to this section and §28-3A-6.2. (3) SHIPMENT. The transportation of wine from a manufacturer to an Alabama resident as provided in this chapter. (4) WINE FULFILLMENT CENTER. A premises that operates as a bailment warehouse for wine permitted to be sold directly by a direct wine shipper licensee to an Alabama resident pursuant to this section and §28-3A-6.2. (5) WINE FULFILLMENT CENTER LICENSE. A license issued by the board that authorizes a licensed wine fulfillment center to ship wine to an Alabama resident on behalf of a direct wine shipper pursuant to this section and §28-3A-6.2.

• reporting_frequency

  Cross-source verified

  quarterly

• sales_tax_collected_by

  Cross-source verified

  shipper

• permit_expiration_date

  Cross-source verified

  09-30

• permit_fee_usd

  Cross-source verified

  200

• permit_expiration_anchor

  Cross-source verified

  fiscal_year_end

• age_verification_required

  Cross-source verified

  true

• excise_tax_collected_by

  Preliminary

  shipper

• volume_limit_unit

  Preliminary

  cases_9l

• volume_limit_value

  Cross-source verified

  12

• permit_term_years

  Cross-source verified

  1

• common_carrier_allowed

  Cross-source verified

  true

• volume_limit_basis

  Preliminary

  per_consumer_per_year

• direct_ship_allowed

  Preliminary

  true

• permit_required

  Cross-source verified

  true

Sales-tax rate

Rate facts

Data coming soon. Sales and excise rates, volume limits, and reporting cadences will appear here as we add them.