The proposed bill, SB316, introduces a new section, Section 28-3A-6.5, to the Code of Alabama 1975, establishing an Educational Tourism Distillery license. This license, issued by the Alabama Alcoholic Beverage Control Board, is aimed at individuals or entities producing at least 100,000 gallons of liquor annually, with a requirement that 50% of gross sales come from on-site manufactured products. The bill outlines operational parameters for licensees, including the ability to sell liquor for on-premises consumption, conduct educational tours, and remit taxes on liquor sales. Additionally, it amends Section 28-3A-21 to set a $1,000 license fee for Educational Tourism Distilleries and modifies Section 28-6A-2 to permit these distilleries to purchase table wine from small farm wineries.

Moreover, the bill includes several amendments to existing laws governing small farm wineries, allowing them to sell and transport table wine to educational tourism distilleries under specific conditions. It clarifies that table wine produced exclusively for a winery by another manufacturer counts towards the winery's production limit of 50,000 gallons and ensures that catastrophic losses do not disqualify a winery from meeting the small farm winery criteria. The bill also exempts small farm wineries from local business licensure fees and additional local taxes beyond state and local sales taxes, while requiring them to maintain records and report monthly sales to the board. The act is set to take effect on October 1, 2025.

Statutes affected:
Introduced: 28-3A-21, 28-3A-6, 28-3A-6, 28-3A-21, 28-3A-21
Engrossed: 28-3A-21, 28-6A-2
Enrolled: 28-3A-21, 28-6A-2