40-25-23
Section 40-25-23 Disposition of funds. 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 the tax levied upon cigarettes by Sections 40-25-2
and 40-25-41 shall be deposited in the State Treasury and 38.82 percent of such revenue shall
be divided as follows: a. Six and six one-hundredths percent to the credit of the State Public
Welfare Trust Fund, which is hereby appropriated for general welfare purposes. In this section,
"general welfare purposes" means: 1. The administration of public assistance as
set out in Sections 38-2-5 and 38-4-1; 2. Services, including supplementation and supplementary
services under the federal Social Security Act, to or on behalf of persons to whom such public
assistance may be given under Section 38-4-1; 3. Services to and on behalf...
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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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40-25-8
Section 40-25-8 Commodities subject to confiscation. Any cigarettes, smoking tobacco,
cigars, stogies, cheroots, chewing tobacco, snuff, or other products taxable under this article
found at any point within the State of Alabama, which the cigarettes, smoking tobacco, cigars,
stogies, cheroots, chewing tobacco, snuff, or other products taxable under this article shall
have been within the State of Alabama for a period of two hours, or longer, in possession
of any retailer or semijobber not having affixed to the package the stamps as provided in
this article, or in the case of products not requiring a stamp to be affixed where purchase
invoices do not itemize the applicable tobacco taxes, are declared to be contraband goods
and may be seized by the Department of Revenue, or its agents or by any peace officer of the
State of Alabama, without a warrant and the goods shall be delivered to the Department of
Revenue for destruction. Any of the goods, wares, or merchandise when offered for...
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45-2-244.131
Section 45-2-244.131 Addition of tax to tobacco products. Every person, firm, corporation,
club, or association that sells, stores, or receives, for the purpose of selling or storing
in Baldwin County, any snuff and smoking tobacco products shall add the amount of the license
or privilege tax levied and assessed to the price of the snuff and smoking tobacco products.
It is the purpose and intent of this section that the tax levied is, in fact, a levy
on the consumer with the person, firm, corporation, club, or association, that sells or stores
or receives for the purpose of distributing the snuff and smoking tobacco products, acting
merely as an agent for the collection of the tax. The dealer, storer, or distributor shall
state the amount of the tax separately from the price of the snuff and smoking tobacco products,
on all price display signs, sales or delivery slips, bills, and statements which advertise
or indicate the price of the snuff and smoking tobacco products. (Act 2003-425,...
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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,...
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40-12-72
Section 40-12-72 Cigars, cigarettes, cheroots, etc. - Retailers. Each retail dealer
in cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, or snuff, or any
substitute therefor, either or all, shall pay to the state the following privilege license
tax: In cities of 25,000 inhabitants and over, $15; in cities or towns of 10,000 inhabitants
and less than 25,000 inhabitants, $10; in cities or towns of 5,000 inhabitants and less than
10,000 inhabitants, $5; in cities or towns of 2,000 inhabitants and less than 5,000 inhabitants,
$3; in all other places, whether incorporated or not, $2. This privilege license tax is levied
on each place of business owned or operated by retail dealers, whether under the same roof
or not. The phrase "retail dealer" as used in this section shall include
every person, firm, corporation, club, or association, other than a wholesale dealer as defined
in Section 40-12-73, who shall sell or store or offer for sale any one or more of the
articles...
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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.)...
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45-10-245.06
Section 45-10-245.06 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 89-717, p. 1431, §7.)...
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45-16-242.27
Section 45-16-242.27 Construction and application. (a) None of the provisions of this
subpart 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 subpart shall not be construed to apply to
cigarettes, cigars, snuff, smoking tobacco, and like tobacco products stored by a wholesaler
dealer for the purpose of resale or reshipment outside of such counties which are actually
resold or reshipped. (Act 87-337, p. 491, §8.)...
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45-23-242.06
Section 45-23-242.06 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 86-695, 1st Sp. Sess., p. 100, §7.)...
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