Tobacco and alternative nicotine products taxes. Counterfeit cigarettes. Enhanced penalties for sale or possession, §48-11-30. HAND SANITIZER. Business enterprise tax credits for PPE manufacturers, §48-7-40.1A. HANDWRITING ANALYSTS. Occupation tax or regulatory fee levied by local government. Civil action to enforce, §48-13-9.1. Example of business subject to, §48-13-9. HEADQUARTERS.