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  6. Title 28 - Intoxicating Liq...
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  8. Chapter 3 - Regulation and ...
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  10. Article 6 - Taxes on Sale of Spirituous or Vino...


Article 6 - Taxes on Sale of Spirituous or Vinous Liquors.


  • Section 28-3-200 - Additional 10 percent tax - Alcoholic Beverage Control Board Store Fund.
  • Section 28-3-201 - Additional 10 percent tax - Alcoholic Beverage Control Board Store Fund and general welfare purposes.
  • Section 28-3-202 - Additional 10 percent tax - Special Mental Health Fund and general welfare purposes.
  • Section 28-3-203 - Additional five percent tax.
  • Section 28-3-204 - Additional three percent tax.
  • Section 28-3-205 - Additional 10 percent tax.
  • Section 28-3-206 - Limitation on additional tax on collector's bottles of liquor or gift packs of wine.
  • Section 28-3-207 - Exemption of sales to certificated or licensed air carrier with hub operation in state from this article.
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