Sales Tax.

  1. Law
  2. Code of Alabama
  3. Revenue and Taxation.
  4. Tobacco Tax.
  5. Sales Tax.

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Section
40-25-1

Definitions.

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.

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

Commodities Subject to Confiscation.

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.

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.

Section
40-25-17

Sales by Wholesale Dealer.

Section
40-25-18

Evasion of Stamp Tax.

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.

Section
40-25-26

Administration and Enforcement of Article; Examination of Books, Records, Etc.

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.