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45-6-241.40
Section 45-6-241.40 Imposition of tobacco tax; stamps; disposition of funds; rules and regulations.
(a)(1) The Bullock 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 Bullock County a county privilege, license, or excise tax in the following
amounts: a. Five cents ($.05) for each package of cigarettes, made of tobacco or any substitute
therefor. b. Five cents ($.05) for each package of cigars or cigarellos, such as Winchester,
which are similar to, and which are packaged like, cigarettes. c. Three cents ($.03) for each
cigar, cheroot, or stogie of any description made of tobacco or any substitute therefor which
are not similar to, nor packaged like, cigarettes as provided for in paragraph b. d. Three
cents ($.03) for each sack, can, package, or other container of smoking tobacco, including
granulated, plug, cut, crimp cut, ready rubbed, and other...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-241.40.htm - 6K - Match Info - Similar pages
45-8-243
Section 45-8-243 Levy of tax; failure to add tax or refund or absorption of tax; disposition
of funds; affixing of tax stamps; rules and regulations; construction and application. (a)
The Calhoun County Commission is hereby authorized to impose upon every person, firm, corporation,
club, association, partnership, or other legal entity who or which sells, stores, delivers,
uses, or otherwise consumes tobacco or certain tobacco products in Calhoun County a county
privilege, license, or excise tax in the following amounts: (1) Three cents ($0.03) for each
package of cigarettes, made of tobacco or any substitute therefor. (2) Three cents ($0.03)
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. (3) Three cents ($0.03)
for each sack, plug, package, or other container of chewing tobacco, which...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-243.htm - 6K - Match Info - Similar pages
45-21-242.02
Section 45-21-242.02 Addition of tax to purchase price. After May 21, 1996, every person, firm,
corporation, club, or association that sells, stores, or receives any cigarettes, cigars,
snuff, smoking tobacco, and other tobacco products shall add the amount of the license or
privilege tax levied to the price of the cigarettes, cigars, snuff, smoking tobacco, and other
tobacco products. The dealer, storer, or distributor shall state the amount of the tax separately
from the price of the cigarettes, cigars, snuff, smoking tobacco, and other tobacco products
on all price display signs, sales or delivery slips, bills, and statements which advertise
or indicate the price. (Act 96-604, p. 947, ยง3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-21-242.02.htm - 1012 bytes - 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
40-25-2
Section 40-25-2 Who is liable for tax; amount; local tax or fee. (a) In addition to all other
taxes of every kind now imposed by law, every person, firm, corporation, club, or association,
within the State of Alabama, who sells or stores or receives for the purpose of distribution
to any person, firm, corporation, club, or association within the State of Alabama, cigars,
cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, snuff, or any substitute
therefor, either or all, shall pay to the State of Alabama for state purposes only a license
or privilege tax which shall be measured by and graduated in accordance with the volume of
sales of such person, firm, corporation, club, or association in Alabama. There is hereby
levied license or privilege taxes on articles containing tobacco enumerated in this article
in the following amounts: (1) LITTLE CIGARS. Upon cigars of all descriptions, including filtered
cigars, made of tobacco, or any substitute therefor, and weighing not...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-2.htm - 8K - Match Info - Similar pages
40-25-4
Section 40-25-4 Method and time of affixing stamps. The license taxes imposed by this article
shall be paid by affixing stamps in the manner and at the time herein set forth. In the case
of cigars, stogies, cheroots, chewing tobacco, and like products, the stamps shall be affixed
to the box or container in which or from which normally sold at retail. In the case of cigarettes,
smoking tobacco, and snuff, the stamps shall be affixed to each individual package. Time allowed
for affixing stamps shall be as follows: Every wholesale or retail dealer in this state, except
wholesalers who are issued a permit by the Department of Revenue, shall immediately after
receipt of any unstamped cigars, stogies, cheroots, chewing tobacco, cigarettes, smoking tobacco,
or snuff, unless sooner offered for sale, cause the same to have the requisite denominations
and amount of stamp or stamps to represent the tax affixed as stated herein. The stamping
of the cigars, stogies, cheroots, chewing tobacco,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-4.htm - 4K - 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
($.15) for each sack, plug, package, or other container of chewing tobacco, which tobacco
is prepared in such manner suitable for chewing only and not...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-15-243.htm - 2K - Match Info - Similar pages
45-2-244.131
Section 45-2-244.131 Addition of tax to tobacco products. Every person, firm, corporation,
club, or association that sells, stores, or receives, for the purpose of selling or storing
in Baldwin County, any snuff and smoking tobacco products shall add the amount of the license
or privilege tax levied and assessed to the price of the snuff and smoking tobacco products.
It is the purpose and intent of this section that the tax levied is, in fact, a levy on the
consumer with the person, firm, corporation, club, or association, that sells or stores or
receives for the purpose of distributing the snuff and smoking tobacco products, acting merely
as an agent for the collection of the tax. The dealer, storer, or distributor shall state
the amount of the tax separately from the price of the snuff and smoking tobacco products,
on all price display signs, sales or delivery slips, bills, and statements which advertise
or indicate the price of the snuff and smoking tobacco products. (Act 2003-425,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.131.htm - 1K - Match Info - Similar pages
45-29-243
Section 45-29-243 Levy and collection of tax. (a) There is hereby imposed upon every person,
firm, or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain
tobacco products in Fayette County a county privilege, license, or excise tax up to the following
amounts: (1) Five cents ($.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
45-3-244.30
Section 45-3-244.30 County privilege, license, or excise tax - Established. The Barbour County
Commission may impose on every person, firm, or corporation that sells, stores, delivers,
uses, or otherwise consumes tobacco or 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) Five cents ($0.05) 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) 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 are prepared in such manner
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-3-244.30.htm - 2K - Match Info - Similar pages
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