Ala. Admin. Code r. 20-X-9-.04
Current through Register Vol. 43, No. 1, October 31, 2024
Section 20-X-9-.04 - Record Keeping Requirements For In-State Manufacturers Of Beer, Wine And Spirits, And Brewpubs(1) Manufacturer licensees engaged in the manufacture of less than 60,000 barrels of beer per year; and brewpub licensees engaged in the manufacture of less than 10,000 barrels of beer per year; and wineries engaged in the manufacture of less than 50,000 gallons of table wine per year; and any licensed winery association operating an off-site tasting room; and wineries engaged in the manufacture of table wine in a dry county; and manufacturer licensees engaged in the manufacture of spirits shall:(a) Maintain the beer and the wine label approval documentation from the Board's Licensing and Compliance Division and for spirits the listing code with documentation from the Board's Product Management Division.(b) Beer and spirits manufacturers shall file with the ABC Board prior to the twentieth day of each month and wine manufacturers prior to the fifteenth day of each month, a full and accurate report of the previous month's sales containing the following: 1. Daily retail sales of all beer, malt-based beverages, table wine, or liquor sold for consumption that includes the number of bottles, the number of cases, the number of containers per case, and the size of the container.2. The date of the sale, an invoice or transaction number and a notation indicating an on - premise or an off-premise sale.(2) Beer manufacturer licensees shall report and pay appropriate tax due to the ABC Board prior to the twentieth day of each month following the month of production and or sale of product: (a) The amount of beer produced on site and the amount of beer produced by a parent, subsidiary, affiliate or contract brewery.(b) The amount of beer donated and delivered to a licensed non-profit special event, the date of the event, the venue, the name of the non-profit receiving the donation, and the ABC license number assigned to the event.(3) Brewpub licensees shall report and pay appropriate tax due to the ABC Board prior to the twentieth day of each month following the month of production and or sale of product: (a) The amount of beer brewed on site.(b) The amount of beer donated and delivered to a licensed non-profit special event, the date of the event, the venue, the name of the non-profit receiving the donated beer, and the ABC license number assigned to the event.(4) Wine manufacturer licensees shall report and pay appropriate tax due to the ABC Board prior to the fifteenth day of each month following the month of production and or sale of product: (a) The amount of wine produced on site and the amount of wine produced by a parent, subsidiary, affiliate, or contract winery.(b) The amount of wine donated and delivered to a licensed non-profit special event, the date of the event, the venue, the name of the non-profit receiving the donated wine, and the ABC license number assigned to the event.(5) Wine manufacturer licensees located in a dry county shall report to the ABC Board prior to the fifteenth day of each month following the month of production and/or sale of product on forms either provided by, or approved for, the Board.(a) The amount of wine produced on site.(b) The amount of wine sold to a licensed wholesaler or distributor.(c) Wine manufacturers located in a dry county shall not sell or deliver wine to any retailer or for consumption on or off the premises.(6) Spirits manufacturer licensees shall report the amount of spirits produced on site and pay appropriate tax due to the ABC Board, prior to the twentieth day of each month following the month of production and or sale of product.Ala. Admin. Code r. 20-X-9-.04
Adopted by Alabama Administrative Monthly Volume XXXV, Issue No. 01, October 30, 2016, eff. 11/27/2016.Amended by Alabama Administrative Monthly Volume XL, Issue No. 01, October 29, 2021, eff. 12/13/2021.Author: ABC Board
Statutory Authority:Code of Ala. 1975, §§ 28-3-7 through 28-3-11; 28-3A-6; 28-3-184; 28-4A-4; 28-7-18; 28-3-200 through 28-3-205; 28-3-49.