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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.

Taxes

State Tobacco Products

County Tobacco Tax

Resources

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

Laws

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. .