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6-12A-2
Section 6-12A-2 Definitions. For the purposes of this chapter, unless otherwise indicated,
the following terms shall have the meanings respectively ascribed to them by this section:
(1) BRAND FAMILY. All styles of cigarettes sold under the same trade mark and differentiated
from one another by means of additional modifiers or descriptors, including, but not limited
to, menthol, lights, kings, and 100s and includes any brand name (alone or in conjunction
with any other word) trademark, logo, symbol, motto, selling message, recognizable pattern
of colors, or any other indicia of product identification identical or similar to, or identifiable
with, a previously known brand of cigarettes. (2) CIGARETTE. As defined under subdivision
(4) of Section 6-12-2. (3) COMMISSIONER. The Commissioner for the Department of Revenue for
the State of Alabama. (4) DISTRIBUTOR. A person, wherever resident or located, who purchases
non-tax-paid cigarettes and stores, sells, or otherwise disposes of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/6-12A-2.htm - 2K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-72.htm - 1K - Match Info - Similar pages
45-48-247.01
Section 45-48-247.01 Tax to be added to sales price of tobacco products. (a) Upon adoption
of a resolution by the Marshall County Commission, every person, firm, corporation, club,
or association that sells or stores or receives for the purpose in Marshall 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-247.01.htm - 2K - Match Info - Similar pages
6-12A-3
Section 6-12A-3 Tobacco product manufacturer certification; directory; stamping, sale, or import
of cigarettes not in directory. (a) Certification. Every tobacco product manufacturer whose
cigarettes are sold in this state whether directly or through a distributor, retailer, or
similar intermediary or intermediaries shall execute and deliver on a form prescribed by the
commissioner, a certification to the commissioner no later than the thirtieth day of April
each year, certifying that, as of the date of the certification, the tobacco product manufacturer
either: Is a participating manufacturer or is in full compliance with Section 6-12-3, including
all quarterly installment payments required by subsection (e) of Section 6-12A-5. (1) Each
participating manufacturer shall include in its certification a list of its brand families.
The participating manufacturer shall update its list 30 days prior to any addition or modification
to its brand families by executing and delivering a...
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40-23-1
Section 40-23-1 Definitions; transactions considered or not considered sales. (a) For the purpose
of this division, the following terms shall have the respective meanings ascribed by this
section: (1) PERSON or COMPANY. Used interchangeably, includes any individual, firm, copartnership,
association, corporation, receiver, trustee, or any other group or combination acting as a
unit and the plural as well as the singular number, unless the intention to give a more limited
meaning is disclosed by the context. (2) DEPARTMENT. The Department of Revenue of the State
of Alabama. (3) COMMISSIONER. The Commissioner of Revenue of the State of Alabama. (4) TAX
YEAR or TAXABLE YEAR. The calendar year. (5) SALE or SALES. Installment and credit sales and
the exchange of properties as well as the sale thereof for money, every closed transaction
constituting a sale. Provided, however, a transaction shall not be closed or a sale completed
until the time and place when and where title is transferred by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-1.htm - 20K - 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
45-3-244
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
45-31-242
Section 45-31-242 Levy of tax. (a) The Geneva 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 Geneva 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...
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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...
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45-42-242
Section 45-42-242 Levy of tax. There is hereby imposed upon every person, firm, or corporation
who sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products
in Limestone 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...
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