GroundRules
← Search the law
Alabama · Through Act 2026-611

Ala. Code § 45-49-249.31: Tax to Be Added to Sales Price of Tobacco Products.

Read at publisher ↗
Where this section sits in the code
  1. Title 45 Local Laws.
  2. Chapter 49 Mobile County.
  3. Article 24 Taxation.
  4. Part 10 Tax, Tobacco.
  5. Subpart 2 1992 Tax.

Every person, firm, corporation, club, or association that sells, stores, or receives for the purpose in Mobile 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, and 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, and smoking 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 like tobacco products, on all price display signs, sales or delivery slips, bills, and statements which advertise or indicate the price of the cigarettes, cigars, snuff, smoking tobacco, and like tobacco products.

Collected 2026-09-03T14:01:53Z. Source file · JSON

Browse this collection