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2025 Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 25 - Tobacco and Vaping Tax.
Article 1 - Sales Tax.
- Section 40-25-1 - Definitions. (Amended by Act 2026-50) (Amended by Act 2026-50)
- Section 40-25-2 - Who Is Liable for Tax; Amount; Local Tax or Fee.
- Section 40-25-2.1 - Tax on Cigar Wrappers.
- Section 40-25-2.2 - Floor-Stock Tax on Tobacco Products Owned by Permitted Wholesaler.
- Section 40-25-3 - Design, Name, Etc., of Stamps.
- Section 40-25-4 - Method and Time of Affixing Stamps.
- Section 40-25-4.1 - Wholesalers and Distributors to Affix Stamps. (Amended by Act 2026-50) (Amended by Act 2026-50)
- Section 40-25-5 - Discounts Allowed for Handling Stamps; Consignment of Stamps.
- Section 40-25-6 - Fraud in Use or Reuse of Stamps; Counterfeit Stamps.
- Section 40-25-7 - Drop Shipments.
- Section 40-25-8 - Seizure and Destruction of Contraband. (Amended by Act 2026-50) (Amended by Act 2026-50)
- Section 40-25-8.1 - Transportation of Certain Tobacco Products - Permit Requirements. (Amended by Act 2026-50) (Amended by Act 2026-50)
- Section 40-25-8.2 - Transportation of Certain Tobacco Products - Proof of Destination.
- Section 40-25-9 - Procedure When Goods Are Confiscated.
- Section 40-25-10 - Department May Compromise Confiscation; Rules and Regulations Governing Interstate Common Carriers.
- Section 40-25-11 - Statements of Common Carriers, Contract Carriers, Buses, Etc. (Amended by Act 2026-50) (Amended by Act 2026-50)
- Section 40-25-12 - Enforcement by Inspection; Penalties for Interfering with Inspection.
- Section 40-25-13 - Records.
- Section 40-25-14 - Filing of Monthly Report and Customs Certificates.
- Section 40-25-15 - Nontaxable Sales.
- Section 40-25-16 - Persons Not Qualifying as Wholesalers or Jobbers; Permit for Wholesalers or Jobbers; Revocation Procedure.
- Section 40-25-16.1 - Monthly Reporting Requirements; Online Listing of Qualified or Registered Entities. (Amended by Act 2026-50) (Amended by Act 2026-50)
- Section 40-25-17 - Sales by Wholesale Dealer.
- Section 40-25-18 - Evasion of Stamp Tax. (Amended by Act 2026-50) (Amended by Act 2026-50)
- Section 40-25-19 - Transporting and Distributing Tobacco Products.
- Section 40-25-20 - Reusing or Refilling Boxes, Packages and Containers.
- Section 40-25-22 - Effect of Federal Legislation.
- Section 40-25-23 - Disposition of Funds.
- Section 40-25-24 - Sale, Purchase, Receipt, Etc., of Goods Not Stamped; Penalty.
- Section 40-25-25 - Presumption Arising from Possession of Unstamped Tobacco Products. (Amended by Act 2026-50) (Amended by Act 2026-50)
- Section 40-25-26 - Administration and Enforcement of Article; Examination of Books, Records, Etc.
- Section 40-25-26.1 - (Effective January 1, 2023) Rulemaking Authority. (Effective January 1, 2023)
- Section 40-25-27 - Supplies Provided to Department; Expenses Deducted from Collected Taxes.
- Section 40-25-28 - Effect of Article on Other Sections.
- Section 40-25-29 - Basis of Tax Levy on Cigarettes or Heated Tobacco Products.
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