ALABAMA DEPARTMENT OF REVENUE
BUSINESS & LICENSE TAX DIVISION
TOBACCO TAX RULE
810-7-1-.13. Procedures for Taxing Snuff, Moist Snuff (Roll Snuff)
and Smokeless Tobacco (Tobacco Similar in Composition to Snuff).
(1) Effective upon the adoption of this revenue rule, the following
terms shall be defined as follows:
- (a) The term "smokeless tobacco" refers to any tobacco
products not intended to be smoked. For purposes of calculating the state
tobacco taxes applicable under Section 40-25-2, Code of Alabama 1975,
as well as all county tobacco taxes administered by the Alabama Department
of Revenue, all smokeless tobacco shall be classified as either chewing tobacco
or snuff.
- (b) The term "snuff," means any finely cut, ground,
or powdered tobacco that is not intended to be smoked. The term snuff includes
"moist snuff" sometimes referred to as "roll snuff" including
the long cut and fine cut varieties. Any smokeless tobacco product similar
in composition and makeup to snuff shall be taxed at the rates applicable
to snuff.
- (c) The term "chewing tobacco" means any leaf tobacco
that is not intended to be smoked and is not defined as snuff above. It includes
both plug and scrap varieties.
(2) The applicable State of Alabama tobacco taxes on snuff as defined above are to be levied in accordance with the tax rates on snuff found in Code of Alabama 1975, Section 40-25-2(11).
(3) State-administered county tobacco taxes on products classified
as snuff shall be calculated according to the snuff tax rates levied by each
county Act.
(Statutory Authority §§ 40-2A-7(a)(5) and 40-25-2, Code
of Alabama 1975, and applicable County Tobacco Tax Acts. Adopted November 11, 2002, Amended June 8, 2007)
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