45-49-249.31
Section 45-49-249.31 Tax to be added to sales price of tobacco products. Every person, firm,
corporation, club, or association that sells, stores, or receives for the purpose in Mobile
County, any cigarettes, cigars, snuff, smoking tobacco, and like tobacco products shall add
the amount of the license or privilege tax levied and assessed herein to the price of the
cigarettes, cigars, snuff, and smoking tobacco products, it being the purpose and intent of
this provision that the tax levied is, in fact, a levy on the consumer with the person, firm,
corporation, club, or association, who sells or stores or receives for the purpose of distributing
the cigarettes, cigars, snuff, and smoking tobacco products, acting merely as 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 cigarettes, cigars, snuff, smoking tobacco, and like tobacco
products, on all price display signs, sales or delivery slips, bills,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-249.31.htm - 1K - Match Info - Similar pages

45-34-242.01
Section 45-34-242.01 Tax to be added to sales price of tobacco products. Upon October 1, 1989,
every person, firm, corporation, club, or association that sells, stores, or receives for
the purpose in Henry County any cigarettes, cigars, snuff, smoking tobacco, and like tobacco
products shall add the amount of the license or privilege tax levied and assessed herein to
the price of the cigarettes, cigars, snuff, smoking tobacco products, it being the purpose
and intent of this provision that the tax levied is, in fact, a levy on the consumer with
the person, firm, corporation, club, or association, who sells or stores or receives for the
purpose of distributing the cigarettes, cigars, snuff, smoking tobacco, and like tobacco products,
acting merely as 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 cigarettes, cigars, snuff, smoking
tobacco, and like tobacco products, on all price display signs,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-34-242.01.htm - 1K - Match Info - Similar pages

45-46-243.01
Section 45-46-243.01 Tax to be added to sales price of tobacco products. Every person, firm,
corporation, club, or association that sells, stores, or receives, for the purpose of selling
or storing in Marengo County, any cigarettes, cigars, snuff, and smoking tobacco products
shall add the amount of the license or privilege tax levied and assessed to the price of the
cigarettes, cigars, 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
cigarettes, cigars, 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 cigarettes, cigars, snuff, and smoking tobacco products,
on all price display signs, sales or delivery slips, bills, and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-243.01.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.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-249.53.htm - 895 bytes - Match Info - Similar pages

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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-14-244.02.htm - 2K - Match Info - Similar pages

45-14-244.01
Section 45-14-244.01 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 Clay County, any cigarettes, cigars, snuff, and smoking tobacco products shall add the
amount of the license or privilege tax levied and assessed to the price of the cigarettes,
cigars, 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
cigarettes, cigars, 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 cigarettes, cigars, snuff, and smoking tobacco products on
all price display signs, sales or delivery slips, bills, and statements which advertise or...

alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-14-244.01.htm - 1K - Match Info - Similar pages

45-15-243.01
Section 45-15-243.01 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 Cleburne County, any cigarettes, cigars, snuff, and smoking tobacco products shall add
the amount of the license or privilege tax levied and assessed to the price of the cigarettes,
cigars, snuff, and smoking tobacco products. It is the purpose and intent of this part 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 cigarettes,
cigars, 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 cigarettes, cigars, snuff, and smoking tobacco products, on all price
display signs, sales or delivery slips, bills, and statements which...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-15-243.01.htm - 1K - Match Info - Similar pages

45-18-244.01
Section 45-18-244.01 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 Conecuh County, any cigarettes, cigars, snuff, and smoking tobacco products shall add the
amount of the license or privilege tax levied and assessed to the price of the cigarettes,
cigars, 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
cigarettes, cigars, 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 cigarettes, cigars, snuff, and smoking tobacco products,
on all price display signs, sales or delivery slips, bills, and statements which...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-18-244.01.htm - 1K - Match Info - Similar pages

45-3-244.31
Section 45-3-244.31 County privilege, license, or excise tax - Purpose and intent. Every person,
firm, corporation, club, or association that sells, stores, or receives, for the purpose of
selling or storing in Barbour County, any cigarettes, cigars, snuff, and smoking tobacco products
shall add the amount of the license or privilege tax levied and assessed to the price of the
cigarettes, cigars, 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
cigarettes, cigars, 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 cigarettes, cigars, snuff, and smoking tobacco products,
on all price display signs, sales or delivery slips, bills,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-3-244.31.htm - 1K - Match Info - Similar pages

45-33-242.31
Section 45-33-242.31 Tax to added to sale price of tobacco products. Every person, firm, corporation,
club, or association that sells, stores, or receives for the purpose of selling or storing
in Hale County, any cigarettes, cigars, snuff, and smoking tobacco products shall add the
amount of the license or privilege tax levied and assessed to the price of the cigarettes,
cigars, 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
cigarettes, cigars, 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 cigarettes, cigars, snuff, and smoking tobacco products,
on all price display signs, sales or delivery slips, bills, and statements which...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-33-242.31.htm - 1K - Match Info - Similar pages