Section 28-3-205


Published: 2015

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Section 28-3-205

Section 28-3-205Additional 10 percent tax.

(a) Repealed by Acts 1986, No. 86-212, p. 264, §3.



(b) Levy and collection of tax. In addition to all other taxes of every kind now imposed by law, and in addition to any marked-up price authorized or required by law, there is hereby levied and shall be collected a tax at the rate of 10 percent upon the selling price of all spirituous or vinous liquors sold by the board. The tax hereby imposed shall be collected by the board from the purchaser at the time the purchase price is paid.



(c) Tax to be passed on to purchaser. The mark-up as currently established by the board on spirituous or vinous liquors shall not be reduced by the board for the purpose of absorbing the tax herein levied; it being the intention hereof that the said tax shall be passed on to the purchaser.



(d) Disposition of proceeds. All revenues collected under the provisions of this section shall be paid into the State Treasury to the credit of the General Fund.

(Acts 1980, No. 80-478, p. 749; Acts 1986, No. 86-212, p. 264, §3.)