ADOR - Tobacco Tax State Rates
State Tax / Fee Rates
on Tobacco Products, Playing Cards, Pari-mutuel, Hazardous Waste, Solid Waste and Storage Tank
with applicable Code of Alabama 1975 Sections
Tobacco Tax
| Cigarettes |
Tax |
Code Section |
| Each package of 20 cigarettes |
"20 Cigarettes" stamp...............42.5¢ |
40-25-2 |
| Each package of 25 cigarettes |
"25 Cigarettes" stamp...............53.125¢ |
| Note: There
is a 7½% discount allowed for qualified permitted wholesalers purchasing
revenue stamps |
| Cheroots,
Stogies, Cigars, etc. |
Code Section |
| Retail Price |
Tax per M |
Tax on Box of 50 Cigars |
Tax per Cigar |
|
| 31/3¢
each or less |
$3.00 |
15¢ |
.003¢ |
40-25-2 |
| Over 31/3¢
and not more than 5¢ |
$6.00 |
30¢ |
.006¢ |
| Over 5¢ and not more than 8¢ |
$9.00 |
45¢ |
.009¢ |
| Over 8¢ and not more than 10¢ |
$15.00 |
75¢ |
.015¢ |
| Over 10¢ and not more than
20¢ |
$30.00 |
$1.50 |
.030¢ |
| Over 20¢ |
$40.50 |
$2.02½ |
.0405¢ |
| Little
Cigars |
Code
Section |
| Weight |
Tax |
|
| Not weighing over 3 lbs/per
thousand |
4¢ each 10
or fractional part thereof |
40-25-2 |
| Smoking
Tobacco & Cigar Wrappers |
Code Section |
| Weight |
Tax |
|
| 11/8
ounces or less |
4¢ |
40-25-2,
Act 2012-425 |
| Over 11/8
ounces, not exceeding 2 ounces |
10¢ |
| Over 2 ounces, not exceeding
3 ounces |
16¢ |
| Over 3 ounces, not exceeding
4 ounces |
21¢ |
| Six cents additional tax for
each ounce or fractional part thereof over 4 ounces |
| Chewing
Tobacco |
Code
Section |
| Weight |
Tax |
|
| Each ounce or fractional part
thereof |
1.5¢ |
40-25-2 |
| Snuff |
Code Section |
| Weight |
Tax |
|
| 5/8
ounce or less |
1¢ |
40-25-2 |
| Over 5/8
ounce, not exceeding 15/8 ounces |
2¢ |
| Over 15/8
ounces, not exceeding 2½ ounces |
4¢ |
| Over 2½ ounces, not exceeding
5 ounces (cans, packages, gullets) |
6¢ |
| Over 3 ounces, not exceeding
5 ounces (glasses, tumblers, bottles) |
7¢ |
| Over 5 ounces, not exceeding
6 ounces |
8¢ |
| Twelve cents additional
tax for each ounce or fractional part thereof over 6 ounces |
| Playing
Cards |
Code
Section |
| Decks of playing cards containing
not more than 54 cards to the deck or package |
$.10 per package
or deck |
40-12-144 |
| Note:There
is a 7½% discount allowed for qualified permitted wholesalers purchasing
revenue stamps |
Schedule of Taxes on Pari-mutuel Pools
| Horse Wagering
Fee |
Code
Section |
| 1% of the operator's horse-racing
handle |
11-65-29 |
| Pari-Mutuel
Pool Tax |
Code
Section |
| 1% of the pari-mutuel pool
on all pari-mutuel races |
40-26A-2 |
| In addition, 1% of the pari-mutuel
pool on all pari-mutuel races requiring the selection of three or more
racers |
Schedule of Fees on Hazardous Waste Products
| Hazardous
Waste Fee |
Code Section |
| Product |
Rate - Emelle Facility Only |
Rate - All Other Facilities |
|
| Hazardous waste listed under
Section 3001 of the RCRA of 1976 as amended and "PCB" waste |
$21.60/ton |
$41.60/ton |
22-30B-2 |
| Acute hazardous waste listed
in 40 CFR 261.33(e) and having an EPA hazardous waste number designation
beginning with letter "P" |
$83.60/ton |
$103.60/ton |
| Toxic hazardous waste listed
in 40 CFR 261.33(f) and having an EPA hazardous waste number designation
beginning with letter "U" |
$46.60/ton |
$66.60/ton |
| Emission control dust/sludge from the primary production of steel in electric arc furnaces (K061) |
$11.60/ton |
$11.60/ton |
| Any hazardous waste that is de-characterized and rendered nonhazardous |
$11.60/ton |
$11.60/ton |
| All other waste |
$11.60/ton |
$11.60/ton |
| Additional fee |
$1.00/ton |
$1.00/ton |
22-30B-20 |
| Note: In addition
to the above fees which are collected by the Alabama Department of Revenue,
$2.40* per ton is collected by counties with hazardous waste facilities.
Sumter County also levies $2.00** per drum or $5.00 per ton on waste disposed
of at the Emelle disposal facility. Please contact the Alabama Department
of Environmental Management (ADEM) concerning any additional fees which
they might collect regarding the disposition of hazardous waste. |
*22-30B-4
**Act 83-480 |
Schedule of Solid Waste Fees
| Solid Waste Disposal Fee |
Code
Section |
| Waste received for disposal in a municipal solid waste landfill. Regulated solid waste that may be approved by ADEM as alternate cover materials in landfills. Regulated solid waste received from out-of-state for disposal at permitted public solid waste facilities.* |
$1.00/ton |
22-27-17(a)(1), (4) & (5) |
| Waste received for disposal in public industrial landfills, construction and demolition landfills, non-municipal solid waste incinerators, or composting facilities, which was not generated by the permittee. Regulated solid waste that may be approved by ADEM as alternate cover materials in landfills. Regulated solid waste received from out-of-state for disposal at permitted public solid waste facilities.* |
$1.00/ton
or
$0.25/cubic yard |
22-27-17(a)(2), (4) & (5) |
| Waste generated for disposal in a private solid waste management facility. |
$0.25/cubic yard |
22-27-17(a)(3) |
| *Note: There is a 4% discount allowance. Private waste facilities cannot take this allowance. |
Schedule of Charges on Underground and Aboveground Storage Tanks
| Storage
Tank Trust Fund Charge |
Code
Section |
| As of 01/01/04 - Each invoiced
gallon |
$0.005 per
gallon |
22-35-5 |
| As of 10/01/04 - Each invoiced gallon |
$.01 per gallon |
| As of 01/01/10 - Each invoiced gallon |
$.0125 per gallon |
| As of 04/01/12 - Each invoiced gallon |
$.01 per gallon |
