For Shipping Wine
shipment permitted but individual must first secure written approval
from the Alabama Beverage control Board before the merchandise
is brought into the State. (¶4095). Additional requirements are
- (a) the alcoholic
beverages are to be ordered and paid for by the individual.
- (b) the shipment
is to be consigned, freight charges prepaid, directly to the
individual in care of an ABC store.
- (c) upon payment
of all taxes and assessments, the shipment will be turned
over to the individual at the ABC store.
- (d) brandy and
table wine are subject to an assessment. For brandy the purchase
price as set out on the purchase invoice or other proof of
purchase shall be multiplied by 1.30 to arrive at the assessment
base. The assessment base should then be multiplied by .48
to arrive at the assessment due. If no purchase invoice or
other proof of purchase is available for distilled spirits,
the assessment on domestic brandy shall be .10. The assessment
on table wine shall be 38 cents per liter.
- (e) all persons
desiring to pay the assessment at the Customs Office in Mobile
may do so by calling the ABC Board in Mobile at 205/690-6304.
(¶4095)(Alabama Rg. No. 20-X-8.05).