45-46-243.05
Section 45-46-243.05 Construction and application. This subpart 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 the county which are actually resold
or reshipped. (Act 2003-329, p. 806, § 6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-243.05.htm - 640 bytes - Match Info - Similar pages

45-49-249.35
Section 45-49-249.35 Construction and application. This subpart 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 county which are actually resold
or reshipped. (Act 92-262, p. 618, §7.)...
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45-30-245.36
Section 45-30-245.36 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 wholesale dealer for
the purpose of resale or reshipment outside of such counties which are actually resold or
reshipped. (Act 88-413, p. 608, §7; Act 88-562, p. 881, §7; Act 88-827, 1st Sp. Sess., p.
287, §1; Act 88-889, 1st Sp. Sess., p. 440, §1.)...
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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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45-29-243.06
Section 45-29-243.06 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 89-229, p. 279, §7.)...
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45-3-244.07
Section 45-3-244.07 Construction and application of subpart. (a) None of the provisions of
this subpart shall be applied in such manner as to be in violation with 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 wholesale
dealer for the purpose of resale or reshipment outside of such counties which are actually
resold or reshipped. (Act 90-605, p. 1112, §8.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-3-244.07.htm - 833 bytes - Match Info - Similar pages