Guthrie Enters., Inc. v. City of Decatur

(dissenting.)

The state liquor tax falls on the retailer, and the amount of the state liquor tax, even though included in the sale price to the consumer, is a “gross receipt” of the retailer. Any holding to the contrary in S & L Beverages & Blends, Inc. v. Ritchie, 567 So.2d 341 (Ala.Civ.App.1990),2 the case followed by the Court, is simply wrong.

There could be a myriad of taxes on products sold by a retailer that the retailer pays, but that the retailer is not required to collect from the purchaser. Such taxes are a part of doing business, and the fact that the product is liquor, a…