# Alabama HB529: Taxation, taxation of vapor products provided for Alabama HB529, Taxation, taxation of vapor products provided for, is a 2025 Regular Session House bill sponsored by David Faulkner (Republican); status enacted, last action 2025-05-14 (Enacted); PRIA reads it as touching household money (as of 2026-10-16). - Canonical: https://policyrisk.com/state-bill/AL-HB529-2025rs - As of: 2026-10-16 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Alabama HB529 - State: Alabama - Session: 2025 Regular Session - Title: Taxation, taxation of vapor products provided for - Status: enacted - Chamber: House - Introduced: 2025-04-03 - Last action: 2025-05-14, Enacted - Sponsor: David Faulkner (Republican) - Cosponsors: 0 - Subjects: Taxation & Revenue - Touches household money: yes - Roll calls: 5 (396 yes, 19 no in all) - Economic provisions PRIA read: 8 ## Summary No summary available. ## Bill overview: provisions PRIA read - Limits on local vapor sales taxes: benefit, low. After the act's October 1, 2025 effective date, local governments cannot add taxes or license fees on consumable vapor sales. The law voids earlier business-license fees based on sales volume and bars municipal business licenses measured by that volume. Apart from those volume-based fees, local tax… - Tax discount for timely vapor sellers: benefit, low. Licensed vapor-tax filers can deduct 4.75% of the tax payable when they file and pay on time. They lose the discount if they do not pay the full amount shown as due on the return. This discount goes to the business, not directly to shoppers. - Listing path for nicotine products under review: benefit, low. Manufacturers can request directory listings for qualifying alternative nicotine products still under federal review. The product must have been on the U.S. market as of April 14, 2022. The manufacturer must have applied for federal premarket review before May 14, 2022, and that application must re… - New tax on vapor products: cost, low. Beginning October 1, 2026, Alabama taxes covered vapor products at $0.10 per milliliter. The tax covers wholesale sales and imports for use, consumption, or retail sale in Alabama. Wholesalers and importers pay the tax, and shoppers may face higher prices. Sales between licensed wholesalers and exp… - Vapor distributors pay annual permit fees: cost, low. Distributors of alternative nicotine products or electronic nicotine delivery systems need a separate, nontransferable permit for each distribution location. Each location costs $150 a year, funding Alcoholic Beverage Control Board enforcement. Each private-property vending machine also needs a sep… - Vapor sellers face reporting penalties: cost, low. Sellers need a Revenue Department license before selling covered vapor products whose tax has not been paid. Taxpayers must file monthly statements and pay by the 20th; tobacco-product reports must include consumable vapor products. People handling taxable products must keep transaction records; pu… - Vapor makers face product listing rules: cost, low. Consumable vapor products join Alabama's e-liquid certification and public product-directory rules, which tie listings to federal application or authorization status. Manufacturers certify under penalty of perjury and pay $2,000 initially, then $500 each year; the directory is updated monthly. Manu… - State and local governments share vapor taxes: mixed, low. Beginning October 1, 2026, Alabama distributes vapor-tax proceeds every three months after retaining tax-collection costs. The State General Fund gets 50%; counties share 25%, and municipalities share 25%. Each county's share follows its share of state population; each municipality's share follows… ## Sponsors and cosponsors - Sponsor: David Faulkner (Republican), House ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2025-05-06 | Senate | Motion to Read a Third Time and Pass - Adopted Roll Call 983 | pass | 33 | 0 | | | 2025-04-10 | House | Motion to Adopt - Adopted Roll Call 810 | pass | 88 | 0 | 14 | | 2025-04-10 | House | Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 811 | pass | 86 | 10 | 7 | | 2025-04-10 | House | Third Reading in House of Origin | pass | 97 | 3 | 3 | | 2025-04-10 | House | Motion to Adopt - Adopted Roll Call 809 | pass | 92 | 6 | 5 | ## Actions (23) - 2025-05-14: Enacted (House) - 2025-05-06: Motion to Read a Third Time and Pass - Adopted Roll Call 983 (Senate) - 2025-05-06: Ready to Enroll (House) - 2025-05-06: Ready to Enroll (House) - 2025-05-06: Enrolled (House) - 2025-05-06: Signature Requested (Senate) - 2025-05-06: Delivered to Governor (House) - 2025-04-17: Read for the Second Time and placed on the Calendar (Senate) - 2025-04-16: Reported Out of Committee Second House (Senate) - 2025-04-15: Read for the first time and referred to the Senate Committee on Fiscal Responsibility and Economic Development (Senate) - 2025-04-15: Pending Committee Action in Second House (Senate) - 2025-04-10: Third Reading in House of Origin (House) - 2025-04-10: Ways and Means General Fund Engrossed Substitute Offered (House) - 2025-04-10: Motion to Adopt - Adopted Roll Call 809 (House) - 2025-04-10: Stubbs 1st Amendment Offered (House) - 2025-04-10: Motion to Adopt - Adopted Roll Call 810 (House) - 2025-04-10: Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 811 (House) - 2025-04-10: Engrossed (House) - 2025-04-09: Ways and Means General Fund 1st Amendment (House) - 2025-04-09: Reported Out of Committee House of Origin (House) - 2025-04-09: Read for the Second Time and placed on the Calendar (House) - 2025-04-03: Read for the first time and referred to the House Committee on Ways and Means General Fund (House) - 2025-04-03: Pending Committee Action in House of Origin (House) ## Bill text - As Introduced: [PDF](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2025RS/HB529-int.pdf) - Engrossed: [PDF](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2025RS/HB529-eng.pdf) - Enrolled: [PDF](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2025RS/HB529-enr.pdf) ## Related bills - HB52: Income Taxes; to make technical changes to the funding provisions of the CHOOSE Act credits and increase funding, and to extend the sunset date for deductions… (enacted) - SB331: Barbour County, compensation of the judge of probate further provided for (enacted) - SB102: Medicaid; providing presumptive eligibility to pregnant women (enacted) - HB445: Cannabinoids found in hemp; licensure and regulation of sale of consumable cannabinoid products by Alcoholic Beverage Control Board imposed (enacted) - HB357: Tobacco products, heated tobacco product definition and tax provided for (enacted) - HB349: Russell County; sheriff, salary further provided (enacted) ## Sources - [As Introduced (PDF)](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2025RS/HB529-int.pdf) - [Engrossed (PDF)](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2025RS/HB529-eng.pdf) - [Enrolled (PDF)](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2025RS/HB529-enr.pdf) ## Related - [HB52: Income Taxes; to make technical changes to the funding provisions of the CHOOSE…](https://policyrisk.com/state-bill/AL-HB52-2025rs) - [SB331: Barbour County, compensation of the judge of probate further provided for](https://policyrisk.com/state-bill/AL-SB331-2025rs) - [SB102: Medicaid; providing presumptive eligibility to pregnant women](https://policyrisk.com/state-bill/AL-SB102-2025rs) - [HB445: Cannabinoids found in hemp; licensure and regulation of sale of consumable cann…](https://policyrisk.com/state-bill/AL-HB445-2025rs) - [HB357: Tobacco products, heated tobacco product definition and tax provided for](https://policyrisk.com/state-bill/AL-HB357-2025rs) - [HB349: Russell County; sheriff, salary further provided](https://policyrisk.com/state-bill/AL-HB349-2025rs) - [Alabama bills](https://policyrisk.com/states/alabama/bills) - [Alabama state hub](https://policyrisk.com/states/alabama) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/AL-HB529-2025rs (as of 2026-10-16).