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...
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45-14-244.02
Section 45-14-244.02 Collection of tax; stamps. It shall be unlawful for any dealer,
storer, or distributor engaged in or continuing in the business in Clay County for which the
tax is levied to fail or refuse to add to the sales price and collect from the purchaser the
amount due to Clay County on account of the tax herein provided, to refund or offer to refund
all or any part of the amount collected or absorbed, or advertise directly or indirectly,
the absorption of the tax or any portion thereof. Any person, firm, corporation, club, or
association violating this section shall be subject to a civil penalty of not less
than twenty-five dollars ($25) nor more than five hundred dollars ($500). Each act in violation
of this section shall constitute a separate offense. (1) The State Department of Revenue
may collect all taxes levied pursuant to this part at the same time and in the same manner
as state sales and use taxes are collected. (2) The tax levied herein shall be paid by affixing...

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45-18-244.02
Section 45-18-244.02 Collection of tax; stamps. It shall be unlawful for any dealer,
storer, or distributor engaged in or continuing in the business in Conecuh County for which
the tax is levied to fail or refuse to add to the sales price and collect from the purchaser
the amount due on account of the tax herein provided, to refund or offer to refund all or
any part of the amount collected or absorb, or advertise directly or indirectly, the absorption
of the tax or any portion thereof. Any person, firm, corporation, club, or association violating
this section shall be subject to a civil penalty of not less than twenty-five dollars
($25) nor more than five hundred dollars ($500). Each act in violation of this section
shall constitute a separate offense. (1) The State Department of Revenue or, as otherwise
provided by resolution of the county commission, the Conecuh County Tax Collector shall collect
all taxes levied pursuant to this part at the same time and in the same manner as state...

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45-49-249.32
Section 45-49-249.32 Violations; powers and duties of department; unavailability of
stamps. It shall be unlawful for any dealer, storer, or distributor engaged in or continuing
in Mobile County in the business for which the tax is hereby levied to fail or refuse to add
to the sales price and collect from the purchaser the amount due on account of the tax herein
provided or to refund or offer to refund all or any part of the amount collected or absorb
or advertise directly or indirectly the absorption of the tax or any portion thereof. Any
person, firm, corporation, club, or association violating this section shall be subject
to a civil penalty of not less than twenty five dollars ($25) nor more than five hundred dollars
($500). Each act in violation of this section shall constitute a separate offense.
(1) The State Department of Revenue is hereby authorized and directed to collect all taxes
now or hereafter levied by the county under this subpart. (2) The tax levied herein shall
be...
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45-33-242.32
Section 45-33-242.32 Violations; collection; tobacco stamps; rules and regulations.
It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in the
business in Hale County for which the tax is levied to fail or continuing in the business
in Hale County for which the tax is levied to fail or refuse to add to the sales price and
collect from the purchaser the amount due on account of the tax herein provided, to refund
or offer to refund all or any part of the amount collected or absorb, or advertise directly
or indirectly, the absorption of the tax or any portion thereof. Any person, firm, corporation,
club, or association violating this section shall be subject to a civil penalty of
not less than twenty-five dollars ($25) nor more than five hundred dollars ($500). Each act
in violation of this section shall constitute a separate offense. (1) The State Department
of Revenue or, as otherwise provided by resolution of the county commission, the Hale County
Tax...
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6-12-2
Section 6-12-2 Definitions. As used in this chapter, the following terms shall have
the following meanings: (1) ADJUSTED FOR INFLATION. Increased in accordance with the formula
for inflation adjustment set forth in Exhibit C to the Master Settlement Agreement. (2) AFFILIATE.
A person who directly or indirectly owns or controls, is owned or controlled by, or is under
common ownership or control with, another person. Solely for purposes of this definition,
the terms "owns," "is owned," and "ownership" mean ownership
of an equity interest, or the equivalent thereof, of ten percent or more, and the term "person"
means an individual, partnership, committee, association, corporation, or any other organization
or group of persons. (3) ALLOCABLE SHARE. Allocable share as that term is defined in the Master
Settlement Agreement. (4) CIGARETTE. Any product that contains nicotine, is intended to be
burned or heated under ordinary conditions of use, and consists of or contains (i) any roll
of...
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40-25-1
Section 40-25-1 Definitions. For the purposes of this article, the following terms shall
have the respective meanings ascribed by this section: (1) WHOLESALE DEALER AND JOBBER.
Persons, firms, or corporations who buy tobacco products direct from the manufacturer or an
affiliate of the manufacturer and sell at wholesale only, any one or more of the articles
taxed herein to licensed wholesale dealers, jobbers, semijobbers, and retail dealers for the
purpose of resale only. (2) RETAIL DEALER. Every person, firm, or corporation, other than
a wholesale dealer or jobber, who shall sell or offer for sale any one or more of the articles
taxed herein, irrespective of quantity or amount, or the number of sales; and all persons
operating under a retail dealer's license. (3) SEMIJOBBER. Persons, firms, or corporations
who buy tobacco products from permitted wholesalers or obtain tobacco from any other source
and sell at wholesale any one or more of the articles taxed herein to licensed retail...
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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...
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8-19-5
Section 8-19-5 Unlawful trade practices. The following deceptive acts or practices in
the conduct of any trade or commerce are hereby declared to be unlawful: (1) Passing off goods
or services as those of another, provided that this section shall not prohibit the
private labeling of goods or services. (2) Causing confusion or misunderstanding as to the
source, sponsorship, approval, or certification of goods or services. (3) Causing confusion
or misunderstanding as to the affiliation, connection, or association with, or certification
by another, provided that this section shall not prohibit the private labeling of goods
or services. (4) Using deceptive representations or designations of geographic origin in connection
with goods or services. (5) Representing that goods or services have sponsorship, approval,
characteristics, ingredients, uses, benefits, or qualities that they do not have or that a
person has sponsorship, approval, status, affiliation, or connection that he or she does...

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45-2-244.130
Section 45-2-244.130 Levy of tax. (a) There is hereby imposed on every person, firm,
or corporation that sells, stores, delivers, uses, or otherwise consumes tobacco or tobacco
products in Baldwin County, a county privilege, license, or excise tax in the following amounts:
(1) Five cents ($0.05) for each sack, can, package, excluding cigarette packages, or other
container of smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed, and
other kinds and forms of tobacco which are prepared in such manner suitable for smoking in
a pipe or cigarette. (2) Five cents ($0.05) for each sack, plug, package, or other container
of chewing tobacco, which tobacco is prepared in such manner suitable for chewing only and
not suitable for smoking as described in subdivision (3). (3) Five cents ($0.05) for each
can, bottle, glass, tumbler, package, or other container of snuff made of tobacco or any substitute
therefor. (4) Eight cents ($0.08) for each package of tobacco paper, both...
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