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ALABAMA LAWS & TAXES
- Alabama Act 2009-578 (HB391) prohibits distribution of tobacco products to minors, requires that proof of age be checked upon purchase of tobacco products and removes all tobacco products in retail setting from public access.3
- Alabama Act 97-423 prohibits access to tobacco and tobacco products by minors [under the age of 19 years old.]3
- Alabama Act 2013-383 (HB286) – amends Sections 28-11-2 and 28-11-13, Code of Alabama 1975, relating to the sale, use, possession and transportation of tobacco and alternative tobacco products so as to include electronic cigarettes, electronic cigars, electronic cigarillos and electronic pipes.3
- Alabama’s Clean Indoor Air Act of 2003 has not been amended to prohibit the use of vapor products where smoking is prohibited.
- The following municipalities have ordinances that prohibit vaping where smoking is prohibited (some exclude bars and restaurants): Anniston, Clay, Creola, Cullman, Decatur, Fultondale, Gadsden, Homewood, Midfield, Monroeville, Mountain Brook, Vestavia Hills, Troy, Bessemer, Foley, Opelika, Daphne, Madison4
- Delivery requires a permit and third-party verification of age, which may cause many companies to reject online sales to or within the state.6
Tobacco/Vapor 21 Law: Federal law passed December 20, 2019 prohibits sales of all tobacco and vapor products to anyone under the age of 21 years old. FDA stated law became effective on that date. States may choose to continue with current age law at the risk of losing federal funding.
Flavor Bans: Federal law prohibits the sale of closed system devices (pods, cartridges) containing e-liquid in flavors other than tobacco or menthol.
- Vapor products sold in Alabama are not subject to tobacco taxes, however, they are subject to the standard sales and use tax levies of tangible personal property.1
- As of January 1, 2016, Act No. 2015-535 requires sellers of vapor products to separately report the sales to the Alabama Department of Revenue in a new format. Vapor products that contain nicotine are reported differently than vapor products that do not contain nicotine.1
- Alabama’s tax rates on tobacco products other than cigarettes (snuff, smoking tobacco, chewing tobacco, and cigars) vary based on weight. For example, the tax rate for snuff/moist snuff/snus is 1¢ per ounce for 5/8 ounces or less and up to 12¢ per ounce for containers over 6 ounces. Chewing tobacco is taxed at 1.5¢ per ounce. 2
- In addition to federal and state tax, many Alabama counties and municipalities levy a tax on smoke-free tobacco products.5
- https://revenue.alabama.gov/wp-content/uploads/2017/09/t_report.pdf (PDF)