45-47-245.06
Section 45-47-245.06 Construction and application. (a) None of the provisions of this part shall be applied in such manner as to be in violation of the commerce or other clauses of the federal or state constitution. (b) This part 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 counties which are actually resold or reshipped. (Act 88-561, p. 878, § 7; Act 88-619, p. 961, § 7; Act 88-888, 1st Sp. Sess., p. 436, § 1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-245.06.htm - 892 bytes - Match Info - Similar pages
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 $5 to each county in which such wholesale dealer does business. The phrase "wholesale dealer" as used in this section shall include persons, firms, corporations, clubs, or associations who shall sell or store or offer to sell any one or more of the articles enumerated herein to retail dealers for the purpose of resale only. The privilege license tax herein levied shall be in addition to the sales tax as provided in Section 40-25-2. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §485.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-73.htm - 1K - Match Info - Similar pages
45-10-245
Section 45-10-245 Imposition of tax. (a) There is hereby imposed upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products in Cherokee County a county privilege, license, or excise tax in the following amounts: (1) Nine cents ($.09) for each package of cigarettes, made of tobacco or any substitute therefor. (2) Three cents ($.03) for each cigar of any description made of tobacco or any substitute therefor. (3) Nine cents ($.09) for each sack, can, package, or other container of smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which is prepared in such a manner as to be suitable for smoking in a pipe or cigarette. (4) Nine cents ($.09) for each sack, plug, package, or other container of chewing tobacco, which tobacco is prepared in such manner as to be suitable for chewing only and not suitable for smoking as described in subdivision (3) of this...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-245.htm - 2K - Match Info - Similar pages
45-23-242
Section 45-23-242 Levy of tax. (a) The Dale County Commission is authorized to impose upon every person, firm, or corporation who sells, stores, delivers, uses or otherwise consumes tobacco or certain tobacco products in Dale County a county privilege, license, or tax in the following amounts: (1) Five cents ($0.05) for each package of cigarettes, made of tobacco or any substitute therefor. (2) Two cents ($0.02) for each cigar of any description made of tobacco or any substitute therefor. (3) Two cents ($0.02) for each sack, can, package, 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 as to be suitable for smoking in a pipe or cigarette. (4) Three cents ($0.03) for each sack, plug, package, or other container of chewing tobacco, which tobacco is prepared in such manner as to be suitable for chewing only and not suitable for smoking as described in subdivision (3). (5)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-23-242.htm - 2K - Match Info - Similar pages
45-43-247
Section 45-43-247 Levy of tax. (a) The Lowndes County Commission is hereby authorized to impose upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products in Lowndes County a county privilege, license, or excise tax up to the following amounts: (1) Five cents ($0.05) for each package of cigarettes, made of tobacco or any substitute therefor. (2) Five cents ($0.05) for each cigar of any description made of tobacco or any substitute therefor. (3) Five cents ($0.05) for each sack, can, package, or other container of smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which is prepared in such manner as to be suitable for smoking in a pipe or cigarette. (4) Five cents ($0.05) for each sack, plug, package, or other container of chewing tobacco, which tobacco is prepared in such manner as to be suitable for chewing only and not suitable for smoking as described...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-247.htm - 1K - Match Info - Similar pages
45-15-243
Section 45-15-243 Levy of tax. (a) There is hereby levied on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes tobacco or tobacco products in Cleburne County, a county privilege, license, or excise tax in the following amounts: (1) Fifteen cents ($.15) for each package of cigarettes made of tobacco or any substitute therefor. (2) Fifteen cents ($.15) for each package of cigars made of tobacco or any substitute therefor, including the cigarette-sized or near cigarette-sized cigars, but excluding single wrapped cigars. (3) Fifteen cents ($.15) for each sack, can, package, 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. (4) Fifteen cents ($.15) for each sack, plug, package, or other container of chewing tobacco, which tobacco is prepared in such manner suitable for chewing only and not...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-15-243.htm - 2K - Match Info - Similar pages
45-29-243
Section 45-29-243 Levy and collection of tax. (a) There is hereby imposed upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products in Fayette County a county privilege, license, or excise tax up to the following amounts: (1) Five cents ($.05) for each package of cigarettes, made of tobacco or any substitute therefor. (2) Five cents ($.05) for each cigar of any description made of tobacco or any substitute therefor, except little cigars, such as Winchester cigars or cigarellos, which are similar to and which are packaged in the same manner as cigarettes, shall be taxed as cigarettes under subdivision (1). (3) Five cents ($.05) for each sack, can, package, or other container of smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which is prepared in such manner as to be suitable for smoking in a pipe or cigarette. (4) Five cents ($.05) for each sack,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-29-243.htm - 2K - Match Info - Similar pages
45-3-244
Section 45-3-244 County privilege, license, or excise tax - Established. There is hereby imposed upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products in Barbour County a county privilege, license, or excise tax in the following amounts: (1) Five cents ($0.05) for each package of cigarettes, made of tobacco or any substitute therefor. (2) Two cents ($0.02) for each cigar of any description made of tobacco or any substitute therefor, with the exception of the cigarette sized or near cigarette sized cigars which may be taxed at the same rate as cigarettes under subdivision (1). (3) Two cents ($0.02) for each sack, can, package, 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 as to be suitable for smoking in a pipe or cigarette. (4) Three cents ($0.03) for each sack, plug, package or other...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-3-244.htm - 2K - Match Info - Similar pages
45-34-242
Section 45-34-242 Levy of tax. (a) There is hereby imposed upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products in Henry County a county privilege, license, or tax in the following amounts: (1) Five cents ($0.05) for each package of cigarettes, made of tobacco or any substitute therefor; (2) Two cents ($0.02) for each cigar of any description made of tobacco or any substitute therefor, with the exception of the cigarette sized or near cigarette sized cigars which may be taxed at the same rate as cigarettes under subdivision (1); (3) Two cents ($0.02) for each sack, can, package, 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 as to be suitable for smoking in a pipe or cigarette; (4) Three cents ($0.03) for each sack, plug, package or other container of chewing tobacco, which tobacco is...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-34-242.htm - 2K - Match Info - Similar pages
45-38-243
Section 45-38-243 Levy of tax. (a) There is hereby imposed upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products in Lamar County a county privilege, license, or excise tax up to the following amounts: (1) Five cents ($.05) for each package of cigarettes, made of tobacco or any substitute therefor. (2) Five cents ($.05) for each cigar of any description made of tobacco or any substitute therefor, except little cigars, such as Winchester cigars or cigarellos, which are similar to and which are packaged in the same manner as cigarettes, shall be taxed as cigarettes under subdivision (1). (3) Five cents ($.05) for each sack, can, package, or other container of smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which is prepared in such manner as to be suitable for smoking in a pipe or cigarette. (4) Five cents ($.05) for each sack, plug, package, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-38-243.htm - 2K - Match Info - Similar pages
|