Title 40

It shall be the duty of every person, firm, corporation, club, or association of persons, receiving, storing, selling, or handling tobacco products enumerated herein in any manner whatsoever to keep and preserve all invoices, books, papers, cancelled checks, or other memoranda to…

Each and every wholesaler or jobber qualifying as such with the Department of Revenue shall be required to file a report between the first and twentieth of each month, covering the purchase or receipt by them of all tobacco products enumerated and defined herein during the preced…

(a) A wholesaler or jobber, as defined in Section 40-25-1 and who is duly qualified as such wholesaler or jobber under Section 40-25-16, may sell tobacco products enumerated herein without the Alabama Revenue Stamps affixed thereto; provided, that: Such products are sold and ship…

(a) Before an interstate warehouser may ship tobacco products into this state, the interstate warehouser must possess a current interstate warehouser permit. (b)(1) The annual application for an interstate warehouser permit must include the following items and any other informati…

No person, firm, corporation, association, or copartnership operating more than one retail store or mercantile establishment within this state under the same ownership, supervision, or management, or operating a wholesale and retail business under the same roof, shall be included…

(a)(1) Each interstate warehouser, wholesaler, jobber, semijobber, registered retailer, importer, or any other person selling, receiving, or distributing tobacco products in this state for resale shall file a report of its activity with the department between the first and the tw…

Every wholesale dealer in this state shall before shipping, delivering or sending out any one or more articles taxed herein, to any dealer in this state or for sale in this state, cause the same to have the requisite denominations and amount of stamp, or stamps, to represent the …

(a) Persons failing to properly affix the required stamps to any cigars, cheroots, stogies, cigarettes, smoking tobacco, heated tobacco products, chewing tobacco, and snuff shall be required to pay, as part of the tax imposed under this article, a penalty of not less than twenty-…

Each and every person, firm, corporation, club, or association transporting and distributing in any manner whatsoever any tobacco products as enumerated and defined herein within the State of Alabama who has not a privilege license as prescribed in Sections 40-12-72 and 40-12-73 …

(a) In addition to all other taxes of every kind now imposed by law, every person, firm, corporation, club, or association, within the State of Alabama, who sells or stores or receives for the purpose of distribution to any person, firm, corporation, club, or association within t…

(a) For the purposes of this section, the following terms shall have the respective meanings ascribed to them by this section: (1) CIGAR WRAP. An individual tobacco wrapper that is made wholly or in part from tobacco, including reconstituted tobacco, whether in the form of tobacc…

(a) There is hereby imposed a floor-stock tax on tobacco products owned by any permitted wholesaler as of the effective date of any tax increase regarding any tobacco products enumerated in Sections 40-25-2 and 40-25-2.1. (b) For the purpose of tax revaluation, at the close of bu…

Any person, firm, corporation, club, or association of persons, who shall reuse or refill with any tobacco products enumerated herein any box, package or container from which tobacco products theretofore tax-paid have been removed, or who otherwise violates any provision of this …

Should the collection of any taxes under this article be prevented by the operation of the provisions of the Constitution of the United States relating to interstate or foreign commerce, the Legislature hereby declares that should the Congress of the United States pass any legisl…

All revenues collected under the provisions of this article, except as otherwise provided, shall be paid to the Department of Revenue by check or draft made payable to the Treasurer of Alabama, and shall be distributed in the following manner: (1) All of the revenue derived from …

It shall be unlawful for any person, firm, or corporation, except as otherwise provided by law, to sell, purchase, transport, receive, or possess any of the articles taxed under the provisions of this article unless the same has been stamped in the manner required by this article…

If any person who is not a regularly licensed dealer in tobacco products or a permitted interstate warehouser has in his or her possession more than 30 packages of unstamped cigarettes or heated tobacco products or more than one box of untaxed cigars within the state, it shall be…

The Department of Revenue shall administer and enforce the taxes imposed by this article. It shall have the power to enter upon the premises of any taxpayer and to examine, or cause to be examined, by any agent or representative designated by it for that purpose, any books, paper…

The Department of Revenue may adopt rules to implement and administer this chapter. (Act 2022-352, §2.)

There shall be provided for the use of the Department of Revenue “revenue stamps,” and such blanks, forms, reports, receipts and any and all other things which may be necessary for the proper administration of this article. Such amount of money as shall be appropriated for each f…

Nothing in this article shall be construed as affecting Sections 40-12-72 and 40-12-73. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §743.)

Any excise, license, privilege, or other tax levied on the sale of cigarettes or heated tobacco products by any county or municipal government within the State of Alabama shall be levied on the basis of a millage rate per cigarette or per single-use consumable unit of heated toba…

The Department of Revenue shall design the form and kind of stamps to be used and shall duly adopt and promulgate such form of stamps. Such stamps so adopted and promulgated shall be known and termed as “Alabama Revenue Stamp,” and in any information or indictment, it shall be su…

The license taxes imposed by this article shall be paid by affixing stamps in the manner and at the time herein set forth. In the case of cigars, stogies, cheroots, chewing tobacco, and like products, the stamps shall be affixed to the box or container in which or from which norm…

(a) Notwithstanding any other laws, the only persons or businesses who may be licensed to buy and affix tax stamps of the Alabama Department of Revenue required by law to packages of tobacco products are: (i) wholesalers and distributors who buy the tobacco products directly from…

The Department of Revenue is hereby authorized and directed to have prepared and distributed stamps suitable for denoting the tax on all articles enumerated herein. Any person, firm, corporation, or association of persons, other than the Department of Revenue, who sells tobacco t…

Whoever removes or otherwise prepares any Alabama Revenue Stamps with intent to use, or cause the same to be used, after it has already been used, or buys, sells, offers for sale or gives away any such washed, removed, or restored stamps to any person for using or who used the sa…

Any retail dealer or semijobber of tobacco products enumerated and defined in this article purchasing, or receiving such commodities from without the state, whether the same shall have been ordered or purchased through a wholesaler or jobber in this state, or by drop shipment or …

(a) Any cigarettes, smoking tobacco, heated tobacco products, cigars, stogies, cheroots, chewing tobacco, snuff, or other products taxable under this article found at any point within the State of Alabama, which have been within the State of Alabama for a period of two hours, or …

(a) Each person, firm, corporation, club, or association that transports products upon the public highways, roads, or streets of this state which are required to be stamped as provided in Section 40-25-8 and which are not stamped, or on which the tax has not been paid in accordan…

(a) Proof of the destination of tobacco products being transported shall be provided upon request of any law enforcement officer in this state. The proof shall be verifiable by the law enforcement officer. (b) This section shall not apply to tobacco products transported upon the …

In all cases of seizure of any goods, wares, merchandise, or other property hereafter made as being subject to forfeiture under provisions of this article: (1) The officer or person making the seizure shall cause a list containing a particular description of the goods, wares, mer…

For the purpose of this article, the following terms shall have the respective meanings ascribed to them in this section: (1) PERSON. Any individual, firm, company, partnership, association, corporation, receiver or trustee, or any other group or combination acting as a unit, and…

An excise tax is hereby imposed on the storage, use or other consumption in this state of tobacco products purchased at retail in an amount equal to that set out in Section 40-25-2 or to any additional amount or amounts of tobacco sales tax as may be otherwise levied or provided …

Every person owning or having in his possession or custody tobacco products, the storage, use or other consumption of which is subject to the tax imposed by this article, shall on or before the tenth day of the month following file with the department a return for the preceding m…

The tax herein levied shall constitute a debt due the State of Alabama and may be collected by civil suit in addition to the methods herein provided. The tax herein shall be secured by a lien, superior to all other liens except the liens for state, county and city ad valorem taxe…

It shall be the duty of every person storing, using or otherwise consuming in this state tobacco products subject to the provisions of this article to keep and preserve all invoices, books, papers, cancelled checks, or other memoranda touching the purchase, sale, exchange, receip…

All revenue collected under the provisions of this article shall be paid to the Department of Revenue, and shall be distributed as is provided for the distribution of funds in Section 40-25-23. (Acts 1939, No. 409, p. 538; Code 1940, T. 51, §751; Acts 1955, 2nd Ex. Sess., No. 73,…

(a) For the purpose of this article, the following terms shall have the respective meanings ascribed by this section: (1) DEPARTMENT. The Alabama Department of Revenue. (2) FEDERALLY RECOGNIZED INDIAN TRIBE. A tribe that is acknowledged by the U.S. Department of Interior, Bureau …

For the purposes of this article, the following terms have the respective meanings ascribed to them by this section: (1) CONSUMABLE VAPOR PRODUCT. The same meaning as the term defined in Section 40-23-1. (2) DEPARTMENT. The Department of Revenue. (3) PERSON. Any individual, corpo…

(a) Beginning October 1, 2026, there is levied an excise tax upon all consumable vapor products sold at wholesale in this state or imported into this state for use, consumption, or sale at retail. The tax shall be ten cents ($0.10) per milliliter of a consumable vapor product. Th…

(a) The proceeds from the tax levied in Section 40-25-81 and the penalties collected under this article shall be remitted to the department, which shall retain the amount necessary to fund the administrative costs of collecting the tax. Except as provided in subsection (b), the b…

(a)(1) Before any person engages in the business of selling consumable vapor products on which the tax levied in Section 40-25-81 has not been paid to the department, the person shall apply for a license in a manner provided by rule of the department. The license shall be a condi…

(a) Any person subject to this article who fails to make any report required of them by the department or who fails to keep any of the records required by this article shall be guilty of a Class B misdemeanor. Each month of such failure shall constitute a separate offense. Consum…

(a) The Alabama Alcoholic Beverage Control Board or any law enforcement officer may confiscate any consumable vapor product in the possession of a person selling or offering for sale consumable vapor products that does not hold the permit required pursuant to Sections 28-11-7 or …