U.S. flag An official website of the United States government.

Dot gov

The .gov means it's official.
Federal government websites always use a .gov or .mil domain. Before sharing sensitive information online, make sure you’re on a .gov or .mil site by inspecting your browser's address (or "location") bar.


This site is also protected by an SSL (Secure Sockets Layer) certificate that's been signed by the U.S. government. The https:// means all transmitted data is encrypted  — in other words, any information or browsing history that you provide is transmitted securely.

Tobacco Tax

The tobacco tax section issues permits to tobacco distributors and enforces cigarette violations. Find more information from this section on tobacco products, stamps, and remittances.


State Tobacco Products

County Tobacco Tax


Report Potential Cigarette Violations

Consumers, retailers, wholesalers, jobbers, manufacturers or others involved with the manufacture, distribution, or sale of cigarettes may report potential violations, such as violations of the NPM escrow requirements (Ala. Code § 6-12-1 et seq.), complementary legislation (Ala. Code § 6-12A-1 et seq.), cigarette tax evasion, cigarette smuggling, or counterfeit cigarette sales.

Report through the Revenue Help Center Remember to include a detailed description in the Message box concerning the potential violations and the potential violator’s contact information including an address or specific location where the violation occurred.

View Tobacco Tax FAQ


The taxes listed below are administered by the Tobacco Tax Section of the Business & License Tax Division. Read the laws at the Code of Alabama website

See acts passed since the last revision of Code of Alabama 1975. .