Alabama 2025 2025 Regular Session

Alabama Senate Bill SB268 Introduced / Fiscal Note

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FISCAL NOTE 
Senate Bill 268
Committee: Tourism	Sponsor: Senator Bobby Singleton
Analyst: Tiffany Weaver	Date: 04/02/2025
Senate Bill 268as introduced would create wholesaler and retail licenses to be issued by the
Alcoholic Beverage Control (ABC) Board, to distribute and sell mixed spirit beverages. This
could increase receipts to the State General Fund by an estimated $2.5 million annually from
license fees as follows:
License Type	Initial & Renewal License Fees
Mixed Spirit Beverage Wholesaler License
$550 plus $200 for each
additional warehouse
Beer, Wine, and Mixed Spirit Beverage Wholesaler License
$1,000 plus $200 for each
additional warehouse
Mixed Spirit Expanded Retail License	$500
Further, this bill levies a privilege or excise tax on the sales of mixed spirit beverages at $0.029
per ounce or fractional part thereof, which would be distributed as follows:
•State General Fund - 50%
•ABC Board - 50%
According to the Board, the estimated tax receipts generated from this new tax levy would result
in an estimated loss of $3.1 million annually.