Bill > SB134

This bill requires "interstate warehousers," defined as entities that buy tobacco products directly from manufacturers and sell them solely to permitted wholesale dealers in Alabama, to obtain a permit from the Alabama Department of Revenue (the "department") before shipping tobacco products into the state. The bill amends existing laws to clarify definitions of tobacco product dealers and introduces new requirements for interstate warehousers, including a detailed application process with specific documentation and fees, and establishes penalties for violations, such as confiscation of untaxed products and fines. It also clarifies that only licensed wholesalers and distributors who buy directly from manufacturers or from permitted interstate warehousers can affix tax stamps, and outlines procedures for manufacturers to affix stamps for specific promotional purposes. The bill also increases penalties for failing to properly affix tax stamps, with escalating fines for repeat offenses, and strengthens provisions for confiscating untaxed tobacco products and vehicles used in their transportation.

Budget and Finance, Government Affairs

https://alison.legislature.state.al.us/bill-search