State, county, and municipal excise  taxes on beer must be included in the measure of Sales or Use  Tax.

Author: Dan DeVaughn

Statutory Authority: Code of Ala. 1975, §§40-2A-7(a)(5), 40-23-1(a)98), 40-23-31, 40-23-83.

History: Adopted August 15, 1974. Amended: October 29, 1976; June 12, 1978; August 10, 1982. Readopted through APA effective October 1, 1982. Amended: Filed February 26, 1987. Filed January 15, 1993; April 15, 1993. Amended: Published February 26, 2021; effective April 12, 2021.