(Download) "State Alabama Department Revenue v. B & B" by Court of Civil Appeals of Alabama # eBook PDF Kindle ePub Free
eBook details
- Title: State Alabama Department Revenue v. B & B
- Author : Court of Civil Appeals of Alabama
- Release Date : January 30, 1987
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 64 KB
Description
INGRAM, Judge This is an appeal by the State Department of Revenue (Department) from a judgment of the St. Clair County Circuit
Court in favor of B & B Beverage, Inc. (taxpayer), a package store, on the question of whether the Department can validly
require sales tax to be collected by a package store on the 48 % liquor tax (liquor tax) on retail sales when Alabama Alcoholic
Beverage Control stores (state stores) are not required to collect sales tax on the 48 % liquor tax on their retail sales. State stores have been the only legally authorized liquor sellers to consumers in Alabama since repeal of the Eighteenth
Amendment to the United States Constitution which marked the end of prohibition in 1933. Alabama became one of the "monopoly"
states when the state's liquor control acts became law in 1936. Package stores, however, did not exist in this state before
the 1981 supreme court decision which determined, in the case of Broadwater v. Blue & Gray Patio Club, 403 So. 2d 209
(Ala. 1981), that Act No. 80-529 of the Alabama legislature gave lounge liquor licensees the right to sell liquor, wine, and
beer at retail to consumers for off-premises consumption.
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