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Tobacco Tax Rates

Alabama’s tax rate on cigarettes is 33.75 mills for each cigarette. This converts to $0.03375 for one stick, $0.675 for a package of 20 cigarettes and $0.84375 for a package of 25 cigarettes. Alabama’s tax rates on tobacco products other than cigarettes (snuff, smoking tobacco, chewing tobacco, and cigars) vary based on weight and the number of cigars received.

State tax on cigarettes is paid by purchasing revenue stamps and affixing the stamp to the package of cigarettes. Distributors can only purchase stamps from the Alabama Department of Revenue. Consumers are required to remit the tax on cigarettes by return. State taxes on tobacco products other than cigarettes are paid by tax return. Tobacco wholesalers normally pay the taxes. However, if a retailer or consumer receives untaxed products, it is their responsibility to remit the tax to the Department.

State Tobacco Product Tax Rates

Tobacco Product Type Tax Rate Code of Alabama Section
Cigarettes (per pack of 20) “20 Cigarettes” stamp = 67.5¢ 40-25-2
Cigarettes (per pack of 25) “25 Cigarettes” stamp = 84.375¢ 40-25-2
All cigars,cheroots, stogies (excluding little & filtered) $40.50 (tax per M)
$2.025 (tax on box of 50)
$0.0405 (tax per cigar)
40-25-2
Little Cigars/Filtered Cigars (weighing not more than 3 lbs per thousand) $0.04 for each 10 cigars or fractional part thereof 40-25-2
Filtered Cigars (weighing more than 3 lbs per thousand) $0.015 for each filtered cigar 40-25-2
Smoking Tobacco & Cigar Wrappers (1 1/8 oz or less) 40-25-2 & 40-25-2.1
Smoking Tobacco & Cigar Wrappers (over 1 1/8 oz, not exceeding 2 oz) 10¢ 40-25-2 & 40-25-2.1
Smoking Tobacco & Cigar Wrappers (over 2 oz, not exceeding 3 oz) 16¢ 40-25-2 & 40-25-2.1
Smoking Tobacco & Cigar Wrappers (over 3 oz, not exceeding 4 oz) 21¢ 40-25-2 & 40-25-2.1
Smoking Tobacco & Cigar Wrappers (over 4 oz) 6¢ additional tax for each ounce or fractional part thereof 40-25-2 & 40-25-2.1
Chewing Tobacco (each ounce or fractional part thereof) 1.5¢ 40-25-2 & 40-25-2.1
Snuff (5/8 oz or less) 40-25-2
Snuff (over 5/8 oz, not exceeding 1-5/8 oz) 40-25-2
Snuff (over 1-5/8 oz, not exceeding 2-1/2 oz) 40-25-2
Snuff (over 2-1/2 oz, not exceeding 5 oz cans, packages, gulletes) 40-25-2
Snuff (over 3 oz, not exceeding 5 oz glass, tumblers, bottles) 40-25-2
Snuff (over 5 oz, not exceeding 6 oz) 40-25-2
Snuff (over 6 oz) 12¢ additional tax for each oz or fractional part thereof 40-25-2

NOTE:There is a 4.75% discount allowed for qualified permitted wholesalers purchasing revenue cigarette stamps.

City and County Tax Rates

Access the current tobacco tax rates report for Alabama localities.