Mixed spirit beverages, providing for distribution, retail sale, and tax
HB 521 addresses the distribution, retail sale, and taxation of mixed spirit beverages. It establishes a state tax for these products that replaces other state, county, or municipal taxes previously based on sales volume. The bill limits counties' ability to levy license or privilege taxes, stating these cannot be measured by sales volume and must not exceed one-half of the state license fee. Municipalities retain the authority to issue business licenses for mixed spirit beverage wholesalers, importers, or retailers, but these licenses also cannot be based on sales volume.
Bill status
passed
3 of 5 stages cleared
Introduction
Apr 2025
Committee Review
Apr 2025
House Passage
Apr 2025
Senate Passage
Governor
Introduced Apr 3, 2025
Last action Apr 29, 2025
Maddy AI version diff · 2 comparisons
What changed between versions
Economic Development and Tourism 1st Substitute
→
Engrossed
·
3 edits
·
Apr 22, 2025
MINOR
The bill was converted from a substitute version to an engrossed version, finalizing the text for passage. The substantive policy content regarding the new 'mixed spirit beverages' category, licensing requirements, and tax levies remains unchanged, though the document now includes the formal 'Be It Enacted' language and updated section numbers for the Code of Alabama.
Scope change
The scope of the bill's applicability remains the same; it continues to regulate a new category of low-alcohol liquor beverages in Alabama.
TECHNICAL
The document header was updated from 'Economic Development and Tourism Substitute' to 'Engrossed', indicating the bill has passed its final committee stages and is ready for legislative vote.
Page numbering and line markers were restructured to align with the final engrossed format, removing the original synopsis and substitute metadata.
The formal 'Be It Enacted' clause and the complete list of amended Code of Alabama sections were added to finalize the bill's legal structure.
Floor votes
How they voted
This bill passed the House by voice vote (no roll call recorded).
Full legislative history
Actions timeline
Total actions
18
Key actions
7
Committee
4
Amendments
4
Apr 29, 2025
Upper · Passed
Pending Committee Action in Second House (Tourism)
upper
Apr 22, 2025
Lower · Passed
Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 960
lower
Apr 22, 2025
Lower · Passed
Motion to Adopt - Adopted Roll Call 959
lower
Apr 22, 2025
Introduced
Almond 1st Amendment Offered
lower
Apr 22, 2025
Lower · Passed
Motion to Adopt - Adopted Roll Call 958
lower
Apr 22, 2025
Introduced
Economic Development and Tourism Engrossed Substitute Offered (Economic Development and Tourism)
lower
Apr 17, 2025
Lower · Passed
Reported Out of Committee House of Origin (Economic Development and Tourism)
lower
Apr 17, 2025
Introduced
Economic Development and Tourism 1st Amendment (Economic Development and Tourism)
lower
Apr 16, 2025
Lower · Passed
Reported Out of Committee House of Origin (Economic Development and Tourism)
lower
Apr 16, 2025
Introduced
Economic Development and Tourism 1st Amendment (Economic Development and Tourism)
lower
Apr 3, 2025
Lower · Passed
Pending Committee Action in House of Origin (Economic Development and Tourism)
lower
1 primary · 0 co-sponsors
Sponsors
Role
Legislator
Party
State
District
P
Craig Lipscomb
RRepublican
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