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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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8-21B-3
Section 8-21B-3 Definitions. The following words shall have the following meanings:
(1) DEALER. A person, corporation, partnership, or other business entity primarily engaged
in the business of retail sales or leasing of heavy equipment and heavy equipment parts and
who has an established place of business in this state. If a dealer's retail sales volume
of heavy equipment and heavy equipment parts purchased from a single supplier is greater than
70 percent of such dealer's total retail sales volume of heavy equipment and heavy equipment
parts during the 12-month period immediately prior to May 22, 2009, or the term of any dealer
agreement entered into between the supplier and such dealer after May 22, 2009, then the dealer
and such supplier shall not be subject to this chapter with respect to the dealer agreement
and transactions between them, but the dealer shall otherwise be subject to this chapter with
respect to dealer agreements and transactions with other suppliers. (2) DEALER...
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28-11-5
Section 28-11-5 Tobacco prevention materials; funding. The board may use funding, if
available, from the Department of Mental Health, other state or federal agencies, grants,
and private or public organizations to enforce this chapter and to provide and distribute
tobacco prevention materials to retail tobacco merchants. The materials shall provide information
regarding state and federal laws that prohibit access to tobacco or tobacco products by minors
and other appropriate information. The board may also provide consultation services for establishing
programs to minimize or eliminate sales of tobacco or tobacco products to minors pursuant
to the responsible vendor program. (Acts 1997, No. 97-423, p. 721, §5.)...
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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, §3.)...
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28-3-11
Section 28-3-11 Invoices and receipts to be maintained by persons, firms, etc., selling
or shipping goods, merchandise, etc., to persons, firms, etc., in another state or to federal
government for army, navy or marine purposes; exemption from taxation goods purchased from
Alcoholic Beverage Control Board for export to another country. (a) Where goods, wares, or
merchandise enumerated in this chapter are sold or shipped to any person, firm, corporation,
or association of persons in another state, the seller or shipper in this state shall make
and preserve for three years a duplicate invoice bill, giving the name of the person, firm,
corporation, or association of persons to whom shipped, delivered, or sold, the date of sale
or shipment, and the quantity of the merchandise sold or shipped. The seller in this state
shall have on file a freight, express, or postal receipt for the merchandise showing that
the merchandise was turned over to a common carrier engaged in interstate commerce. If...
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40-23-260
Section 40-23-260 Program established; definitions; informational reports; Wholesale
and Distributor Reporting Advisory Group. (a) This article shall establish the Wholesale to
Retail Accountability Program or "WRAP". (b) For the purpose of this article, the
following words shall have the following meanings: (1) DEPARTMENT. The State Department of
Revenue. (2) LICENSED BEER OR WINE DISTRIBUTOR. A distributor, as licensed by the Alabama
Alcoholic Beverage Control Board, selling or distributing beer or wine in this state. (3)
PERSON. Any individual, firm, partnership, association, corporation, limited liability company,
receiver, trustee, or any other entity. (4) RETAILER. A person or group of persons that have
a relationship with each other as defined in Section 267(b) of the federal Internal
Revenue Code whose primary business is the sale of tangible personal property at retail, including
supporting operations such as warehousing, shipping, and storage of product, and who holds
a...
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40-25-19
Section 40-25-19 Transporting and distributing tobacco products. Each and every person,
firm, corporation, club, or association transporting and distributing in any manner whatsoever
any tobacco products as enumerated and defined herein within the State of Alabama who has
not a privilege license as prescribed in Sections 40-12-72 and 40-12-73 shall before transporting
or distributing any of such tobacco products as enumerated and defined herein secure a permit
from the Department of Revenue. The Department of Revenue shall, before issuing such permit,
charge and collect annually a fee of $50 from each such person, firm, corporation, club, or
association for transporting or distributing in any manner whatsoever any tobacco products
as enumerated and defined herein. Each person, firm, corporation, club, or association securing
a permit as hereinbefore provided for, shall be allowed for each such permit so secured one
vehicle for the purpose of transporting or distributing such tobacco...
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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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