Section 28-4A-61

(a) In addition to the licenses provided for by this chapter and any county or municipal license, there is levied on a small craft winery for on-premises and off-premises sales of table wine manufactured by the licensee privilege and excise tax pursuant to Section 28-7-16 due on the sale of table wine to consumers. Every small craft winery licensee shall file the tax returns, pay the taxes, and perform all obligations imposed on wholesalers at the times and places as set forth in Section 28-7-16. It shall be unlawful for any small craft winery licensee who is required to pay the taxes so imposed in the first instance to fail or refuse to add to the sales price and collect from the purchaser the required amount of tax, it being the intent and purpose of this provision that each of the taxes levied is in fact a tax on the consumer, with the small craft winery licensee who pays the tax in the first instance acting merely as an agent of the state for the collection and payment of the tax. (b) A small craft winery shall be required to keep and maintain all of the records otherwise required to be kept and maintained by manufacturer, wholesaler, and retailer licensees. (c) A small craft winery shall appoint a licensed wholesaler designee pursuant to Section 28-8A-4 for any table wine designated for resale to retail licensees.