The Tax & Trade Practices Division of the ABC Board audits the records of beer, liquor, and table wine wholesalers, importers, as well as brew pubs and manufacturer licenses. The Division receives monthly reports from all wholesaler, importer, brewpub and manufacturer licensees. These monthly reports are compared with invoices from manufacturers of products sold to Alabama wholesalers. A comparison is made to ensure that all shipments of beer and table wine are reported, and that tax computations are complete and accurate. Detailed on-site audits of in-state importer, manufacturer and wholesaler financial records and business operations are conducted by staff to ensure appropriate taxes are paid and the operations of the licensee are conducted in accordance with Title 28, Code of Alabama (1975) and the Alabama ABC Board Rules and Regulations.
Greg Sims, CGFM
Alabama in-state and out-of-state Licensees are required to report all alcoholic product flows in and out of the state. The following navigational tools will assist in locating the applicable reporting requirements for each specific license type.
Alabama In-State License Types and Associated Forms
Type 090 – Wholesaler Beer Only
Type 100 – Wholesaler Table Wine Only
Type 110 – Wholesaler Table Wine and Beer Combined
Type 250 – Wine Festival License
Alabama Out-of-State License Types and Associated Forms
Alabama Direct Wine Shipping Licenses
Type 500 - Direct Wine Shipper
Type 510 - Wine Fulfillment Center