Ala. Admin. Code r. 20-X-9-.06

Current through Register Vol. 43, No. 1, October 31, 2024

Section 20-X-9-.06 - Record Keeping Requirements For Direct Wine Shipper Licensees

(1) Direct wine shipper licensees authorized to engage in the shipment of wine in the state shall:

(a) Maintain daily records of wine shipments made to Alabama residents.

(b) File full and accurate quarterly reports to the ABC Board on forms provided by the ABC Board. Reports are due on or before the first day of the month following the month after the end of the previous quarter of all wine shipments during the quarterly reporting period. The report shall include, but not be limited to, the following information with regard to each shipment:

1. The name and address of the Alabama resident who placed the order.

2. Evidence of a signature by an individual 21 years of age or older for each completed shipment.

3. The name and address of the common or permit carrier engaged in the shipment.

4. The name and license number of the wine fulfilment center licensee engaged in the shipment, if applicable.

5. The date of shipment.

6. A unique tracking number provided by the common or permit carrier.

7. The quantity of wine in the shipment.

(2) Direct wine shipper licensees shall remit the amount of state excise taxes due to the ABC Board with the quarterly report.

(3) Direct wine shipper licensees shall remit excise taxes for Class I and Class II wines shipped to residents in the state in the following manner:

(a) The assessment on shipments of Class I wine shall be $0.38 per liter.

(b) The assessment on shipments of Class II wine shall be $2.42 per liter.

(4) Direct shipper licensees shall maintain all records and documentation related to shipment of wine at their principal place of business. Said records are subject to inspection and shall be provided to ABC personnel immediately upon request.

Ala. Admin. Code r. 20-X-9-.06

Adopted 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, §§ 28-3A-6.1; 28-3-49.