Tax & Trade Practices

The Tax & Trade Practices Division of the ABC Board audits the records of beer, liquor, and table wine wholesalers, importers, as well as brewpubs 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 080 – Liquor Wholesaler

    Type 090 – Wholesaler Beer Only

    Type 100 – Wholesaler Table Wine Only

    Type 110 – Wholesaler Table Wine and Beer Combined

    Type 200 – Manufacturer

    Type 210 – Importer

    Type 220 – Brewpub

    Type 250 – Wine Festival License


Alabama Out-of-State License Types and Associated Forms

    Type 200 – Manufacturer

    Type 210 – Importer


Alabama Direct Wine Shipping Licenses

   Type 500 - Direct Wine Shipper

   Type 510 - Wine Fulfillment Center

   Common or Permit Carrier


Contact Us

Tax & Trade Practices 

Phone: (334) 260-5408
Fax: (334) 260-5453

Email Us