GroundRules
Ala. Code § 45-16-242.27: Construction and Application.
Where this section sits in the code
- Title 45 Local Laws.
- Chapter 16 Coffee County.
- Article 24 Taxation.
- Part 3 Tax, Sales and Use.
- Subpart 2 Tobacco.
(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.
Collected 2026-09-03T14:01:53Z. Source file · JSON