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Alabama · Through Act 2026-611

Ala. Code § 45-56-243.01: Tax to Be Added to Sales Price of Tobacco Products.

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Where this section sits in the code
  1. Title 45 Local Laws.
  2. Chapter 56 Randolph County.
  3. Article 24 Taxation.
  4. Part 4 Tax, Tobacco.

Every person, firm, corporation, club, or association that sells, stores, or receives for the purpose of selling or storing in Randolph County, any cigarettes, cigars, snuff, and smoking tobacco products shall add the amount of the license or privilege tax levied and assessed to the price of the cigarettes, cigars, snuff, and smoking tobacco products. It is the purpose and intent of this section that the tax levied is, in fact, a levy on the consumer with the person, firm, corporation, club, or association that sells or stores or receives for the purpose of distributing the cigarettes, cigars, snuff, and smoking tobacco products acting merely as an 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, and smoking 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, and smoking tobacco products.

Collected 2026-09-03T14:01:54Z. Source file · JSON

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