Construction and Application

Ala. Code § 45-49-249.35, under 1992 Tax.

Ala. Code § 45-49-249.35

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 such county which are actually resold or reshipped. (Act 92-262, p. 618, §7.)