This subpart shall not be construed to apply to cigarettes, cigars, snuff, smoking tobacco, and like tobacco products stored by a wholesale dealer for the purpose of resale or reshipment outside of the county which are actually resold or reshipped. (Act 99-235, p. 302, §6.)
Construction and Application
Ala. Code § 45-33-242.35, under 1999 Tax.
Ala. Code § 45-33-242.35