# Alabama SB134: Taxation; tobacco interstate warehouser permits required, penalties imposed for violations Alabama SB134, Taxation; tobacco interstate warehouser permits required, penalties imposed for violations, is a 2026 Regular Session Senate bill sponsored by William M. Beasley (Democratic); status enacted, last action 2026-02-12 (Enacted); PRIA reads it as touching household money (as of 2026-10-16). - Canonical: https://policyrisk.com/state-bill/AL-SB134-2026rs - As of: 2026-10-16 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Alabama SB134 - State: Alabama - Session: 2026 Regular Session - Title: Taxation; tobacco interstate warehouser permits required, penalties imposed for violations - Status: enacted - Chamber: Senate - Introduced: 2026-01-13 - Last action: 2026-02-12, Enacted - Sponsor: William M. Beasley (Democratic) - Cosponsors: 0 - Subjects: Taxation & Revenue - Touches household money: yes - Roll calls: 5 (306 yes, 0 no in all) - Economic provisions PRIA read: 6 ## Summary No summary available. ## Bill overview: provisions PRIA read - Licensed tobacco businesses gain seizure safeguards: benefit, low. Beginning October 1, 2026, manufacturers' tobacco stored for resale in Alabama bonded warehouses is excluded from the specified seizure rule. Vehicles owned by permitted interstate warehousers are excluded from the specified confiscation and auction rule for selling unstamped tobacco. These excepti… - Tobacco businesses face reporting and seller checks: cost, low. Beginning October 1, 2026, tobacco businesses selling, receiving, or distributing products for resale must report monthly between the 1st and 20th. Reports include customer names and addresses, invoice numbers and dates, product details, and itemized taxes. Warehousers must keep each sale's origina… - Tobacco stamp violations carry escalating penalties: cost, low. Beginning October 1, 2026, failing to attach required tobacco tax stamps carries a penalty for each unstamped article. The first violation costs at least $25 per article; the second costs $250; the third or later costs $500. Each unstamped article counts as a separate offense, including covered hea… - Tobacco warehousers face new permit fees: cost, low. Beginning October 1, 2026, interstate tobacco warehousers need an Alabama permit before shipping tobacco into the state. These businesses buy directly from manufacturers or their affiliates and resell only to Alabama-permitted wholesalers. Applicants need wholesale licenses from at least four other… - Unstamped tobacco shippers risk seizures and charges: cost, low. Beginning October 1, 2026, unstamped tobacco brought into Alabama for wholesale or retail sale can be seized and destroyed. This contraband rule excludes entry by interstate warehousers, manufacturers, and manufacturer affiliates. Transporting tobacco that needs stamps but lacks them, or has unpaid… - Wholesalers gain a new tobacco supply route: mixed, low. Beginning October 1, 2026, Alabama wholesalers can buy directly from permitted interstate warehousers and apply Alabama tobacco tax stamps. Warehousers can make these sales without charging the covered tobacco taxes or attaching state or county stamps. Stamping is limited to wholesalers or distribu… ## Sponsors and cosponsors - Sponsor: William M. Beasley (Democratic), Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-02-03 | House | Motion to Read a Third Time and Pass - Adopted Roll Call 251 | pass | 101 | 0 | 2 | | 2026-02-03 | House | Third Reading in Second House | pass | 100 | 0 | 3 | | 2026-01-15 | Senate | Third Reading in House of Origin | pass | 35 | 0 | | | 2026-01-15 | Senate | Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 14 | pass | 35 | 0 | | | 2026-01-15 | Senate | Beasley motion to Adopt - Adopted Roll Call 13 | pass | 35 | 0 | | ## Actions (22) - 2026-02-12: Enacted (Senate) - 2026-02-05: Ready to Enroll (Senate) - 2026-02-05: Ready to Enroll (Senate) - 2026-02-05: Enrolled (Senate) - 2026-02-05: Signature Requested (House) - 2026-02-05: Delivered to Governor (Senate) - 2026-02-03: Third Reading in Second House (House) - 2026-02-03: Motion to Read a Third Time and Pass - Adopted Roll Call 251 (House) - 2026-01-21: Reported Out of Committee Second House (House) - 2026-01-21: Read for the Second Time and placed on the Calendar (House) - 2026-01-15: Third Reading in House of Origin (Senate) - 2026-01-15: County and Municipal Government 1st Amendment Offered (Senate) - 2026-01-15: Beasley motion to Adopt - Adopted Roll Call 13 (Senate) - 2026-01-15: Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 14 (Senate) - 2026-01-15: Engrossed (Senate) - 2026-01-15: Read for the first time and referred to the House Committee on Ways and Means General Fund (House) - 2026-01-15: Pending Committee Action in Second House (House) - 2026-01-14: County and Municipal Government 1st Amendment (Senate) - 2026-01-14: Reported Out of Committee House of Origin (Senate) - 2026-01-14: Read for the Second Time and placed on the Calendar (Senate) - 2026-01-13: Read for the first time and referred to the Senate Committee on County and Municipal Government (Senate) - 2026-01-13: Pending Committee Action in House of Origin (Senate) ## Bill text - As Introduced: [PDF](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/SB134-int.pdf) - Engrossed: [PDF](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/SB134-eng.pdf) - Enrolled: [PDF](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/SB134-enr.pdf) ## Related bills - HB67: Voter Information; limit cost of reproducing voter registration list; crime for misuse of personal voter information; created (enacted) - SB154: State employees, cost-of-living increase for fiscal year beginning October 1, 2026 (enacted) - SB165: Elections; municipal elections, to set qualification fee amounts, to require indigent candidates to submit documentation for fee exemption (enacted) - HB317: Firefighter distinctive license plate; fire chaplains included, penalty for violations provided for (enacted) - SB272: Open Records; use of public records relating to schools for certain solicitation purposes prohibited; redaction of certain information relating to financial tr… (enacted) - SB190: Sales Tax; to exempt Precision Ocular (enacted) ## Sources - [As Introduced (PDF)](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/SB134-int.pdf) - [Engrossed (PDF)](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/SB134-eng.pdf) - [Enrolled (PDF)](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/SB134-enr.pdf) ## Related - [HB67: Voter Information; limit cost of reproducing voter registration list; crime for…](https://policyrisk.com/state-bill/AL-HB67-2026rs) - [SB154: State employees, cost-of-living increase for fiscal year beginning October 1, 2…](https://policyrisk.com/state-bill/AL-SB154-2026rs) - [SB165: Elections; municipal elections, to set qualification fee amounts, to require in…](https://policyrisk.com/state-bill/AL-SB165-2026rs) - [HB317: Firefighter distinctive license plate; fire chaplains included, penalty for vio…](https://policyrisk.com/state-bill/AL-HB317-2026rs) - [SB272: Open Records; use of public records relating to schools for certain solicitatio…](https://policyrisk.com/state-bill/AL-SB272-2026rs) - [SB190: Sales Tax; to exempt Precision Ocular](https://policyrisk.com/state-bill/AL-SB190-2026rs) - [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-SB134-2026rs (as of 2026-10-16).