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40-12-73
Section 40-12-73 Cigars, cigarettes, cheroots, etc. - Wholesalers. Each wholesale dealer in
cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, snuff, or any substitute
therefor, either or all, shall pay one privilege license tax to the state of $100 and $5 to
each county in which such wholesale dealer does business. The phrase "wholesale dealer"
as used in this section shall include persons, firms, corporations, clubs, or associations
who shall sell or store or offer to sell any one or more of the articles enumerated herein
to retail dealers for the purpose of resale only. The privilege license tax herein levied
shall be in addition to the sales tax as provided in Section 40-25-2. (Acts 1935, No. 194,
p. 256; Code 1940, T. 51, §485.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-73.htm - 1K - Match Info - Similar pages
45-49-249.50
Section 45-49-249.50 Definitions. For the purposes of this subpart, the following words shall
have the following meanings: (1) BUSINESS RECORDS. All invoices, receipts, ledgers, inventories,
tax returns, balance sheets, reports, and documents of every type, whether prepared or maintained
on paper or electronically. (2) CHEWING TOBACCO. All chewing tobacco prepared in such manner
as to be suitable for chewing only and not suitable for smoking. (3) CIGARS, CHEROOTS, STOGIES,
ETC. A roll for smoking that is of any size or shape and that is made wholly or in part of
tobacco or any substitute therefor, irrespective of whether the tobacco is pure or flavored,
adulterated, or mixed with any other ingredient, if the roll has a wrapper made wholly or
in part of tobacco. (4) FILTERED CIGARS. Filtered cigars that have a cellulose acetate or
similar integrated filter, made of tobacco, or any substitute therefor, and weighing more
than three pounds per 1,000. (5) LITTLE CIGARS. Cigars of all...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-249.50.htm - 2K - Match Info - Similar pages
8-17-275
Section 8-17-275 Violations. (a) A manufacturer, wholesale dealer, agent, or any other person
or entity who knowingly sells or offers to sell cigarettes, other than through retail sale,
in violation of Section 8-17-272, shall be subject to a civil penalty not to exceed one hundred
dollars ($100) for each pack of the cigarettes sold or offered for sale provided that in no
case shall the penalty against a person or entity for that violation exceed one hundred thousand
dollars ($100,000) during any 30-day period. (b) A retail dealer who knowingly sells or offers
to sell cigarettes in violation of Section 8-17-272 shall be subject to a civil penalty not
to exceed one hundred dollars ($100) for each pack of the cigarettes sold or offered for sale,
provided that in no case shall the penalty against any retail dealer exceed twenty-five thousand
dollars ($25,000) for sales or offers to sell during any 30-day period. (c) In addition to
any penalty prescribed by law, any corporation,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-17-275.htm - 3K - Match Info - Similar pages
28-11-2
Section 28-11-2 Definitions. For purposes of this chapter, the following terms have the following
meanings unless the context clearly indicates otherwise: (1) ALTERNATIVE NICOTINE PRODUCT.
The term alternative nicotine product includes any product that consists of or contains nicotine
that can be ingested into the body by chewing, smoking, absorbing, dissolving, inhaling, snorting,
sniffing, or by any other means. The term does not include a tobacco product, electronic nicotine
delivery system, or any product that has been approved by the United States Food and Drug
Administration for sale as a tobacco cessation product or for other medical purposes and that
is being marketed and sold solely for that purpose. (2) BOARD. The Alabama Alcoholic Beverage
Control Board. (3) CHILD-RESISTANT PACKAGING. Liquid nicotine container packaging meeting
the requirements of 15 U.S.C. §1472a. (4) DISTRIBUTION. To sell, barter, exchange, or give
tobacco or tobacco products for promotional purposes or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-11-2.htm - 6K - Match Info - Similar pages
8-17-272
Section 8-17-272 Testing and certification of cigarettes. (a) Except as provided in subsection
(g), no cigarettes may be sold or offered for sale in this state or offered for sale or sold
to persons located in this state unless the cigarettes have been tested in accordance with
the test method and meet the performance standard specified in this section, a written certification
has been filed by the manufacturer with the State Fire Marshal in accordance with Section
8-17-273, and the cigarettes have been marked in accordance with Section 8-17-274. (1) Testing
of cigarettes shall be conducted in accordance with the American Society of Testing and Materials
(ASTM) Standard E2187-04, Standard Test Method for Measuring the Ignition Strength of Cigarettes.
(2) Testing shall be conducted on 10 layers of filter paper. (3) No more than 25 percent of
the cigarettes tested in a test trial in accordance with this section shall exhibit full-length
burns. Forty replicate tests shall comprise a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-17-272.htm - 7K - Match Info - Similar pages
40-12-176
Section 40-12-176 Vending machines. (a) Every person, firm, corporation, association, or copartnership
operating a vending machine business whereby tangible personal property is sold through or
by the use of coin-operated machines shall pay an annual privilege license tax based on the
total sales of each such vending company during the preceding year as follows: Total Sales
Amount of Tax $12,000.00 or less $10.00 12,000.01 - 24,000.00 20.00 24,000.01 - 36,000.00
30.00 36,000.01 - 48,000.00 40.00 48,000.01 - 60,000.00 60.00 60,000.01 - 80,000.00 75.00
80,000.01 - 100,000.00 90.00 100,000.01 - 150,000.00 125.00 150,000.01 - 200,000.00 150.00
200,000.01 - 250,000.00 175.00 250,000.01 - 350,000.00 200.00 350,000.01 - 450,000.00 300.00
450,000.01 - 750,000.00 400.00 750,000.01 - 1,000,000.00 500.00 1,000,000.01 - 2,500,000.00
600.00 2,500,000.01 - 5,000,000.00 700.00 5,000,000.01 - 7,500,000.00 800.00 7,500,000.01
- 10,000,000.00 900.00 10,000,000.01 or more 1000.00 (b) The revenue produced...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-176.htm - 9K - Match Info - Similar pages
40-25-18
Section 40-25-18 Evasion of stamp tax. (a) Persons failing to properly affix the required stamps
to any cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, and snuff
shall be required to pay, as part of the tax imposed hereunder, a penalty of not less than
twenty-five dollars ($25) nor more than five hundred dollars ($500). Each article or commodity
not having proper stamps affixed thereto as herein required shall be deemed a separate offense.
Any cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, and snuff in
the place of business of any person required by this article to stamp the same shall be prima
facie evidence that they are intended for sale. The Department of Revenue, upon good cause
shown, may waive or remit any penalty or any part thereof provided for in this section. Any
person, firm, corporation, club, or association of persons who has been found guilty of violating
this article and who, after being punished by fine, penalty,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-18.htm - 2K - Match Info - Similar pages
45-49-249.54
Section 45-49-249.54 Recordkeeping. Every wholesale dealer shall, at the time of selling or
delivering any cigarettes or other tobacco products enumerated in this subpart, within Mobile
County, make a true duplicate invoice of the same, which shall show full and complete details
of the sale or delivery of the cigarettes or other tobacco products, and shall retain the
same, subject to the use and inspection of the Mobile County Tobacco Tax Collector or his
or her duly authorized deputy, for a period of three years. Wholesale and retail dealers shall
also keep a record of the purchase, sale, exchange, or receipt of all the cigarettes or other
tobacco products, and hold all books, records, canceled checks, and all other memoranda pertaining
to the purchase, sales, exchange, or receipt for the period mentioned herein, subject to the
inspection of the Mobile County Tobacco Tax Collector or his or her duly authorized deputy,
who shall have the power and authority to enter upon the premises...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-249.54.htm - 1K - Match Info - Similar pages
45-49-249.57
Section 45-49-249.57 Duplicate invoices for imported tobacco products. Any retail dealer or
semijobber of tobacco products enumerated and defined in this subpart purchasing or receiving
the 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 otherwise, which the
state, county, city, and local tax has not already been paid at wholesale, shall within three
days of receipt of such tobacco products, provide electronically, a true duplicate invoice
of all such purchases or receipts to the Mobile County Tobacco Tax Collector, the invoice
carrying the name of the person or firm from whom or through whom such purchases or shipments
of the tobacco products so received, showing kinds and quantities. Any retail dealer or semijobber
failing or refusing to furnish duplicate invoices, in both the manner and time allowed, may
be subject to a county-imposed penalty of not less than one thousand...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-249.57.htm - 1K - Match Info - Similar pages
45-49-249.53
Section 45-49-249.53 Tax to be added to sales price of tobacco products. In Mobile County,
every person, firm, corporation, club, or association that sells, stores, or receives for
distribution or sale any cigarettes, cigars, cheroots, stogies, smoking tobacco, chewing tobacco,
snuff, or any substitute thereof, as defined in Section 40-25-1, shall add the amount of the
license or privilege tax levied and assessed to the price of the product. The dealer, storer,
or distributor shall state the amount of the tax separately from the price of the tobacco
product. (Act 2019-150, §5.)...
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