Today is Thursday, November 27, 2014
Important Notices!
*****  Administrative Law Division Move Effective October 1st, 2014  *****
The Taxpayer Fairness Act transfers Revenue's Administrative Law Division to the newly-created Alabama Tax Tribunal; their website is now http://taxtribunal.alabama.gov/.
 
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 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 40-25-2
Over 5/8 ounce, not exceeding 15/8 ounces
Over 15/8 ounces, not exceeding 2½ ounces
Over 2½ ounces, not exceeding 5 ounces (cans, packages, gullets)
Over 3 ounces, not exceeding 5 ounces (glasses, tumblers, bottles)
Over 5 ounces, not exceeding 6 ounces
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