HB244 Alabama 2012 Session

Summary

Primary Sponsor

Patricia Todd

Democrat

Session

Regular Session 2012

Title

Cigarettes, tax increased, const. amend.

Summary

HB244 would amend the Alabama Constitution to add a new cigarette tax of 16.25 mills per cigarette or 0.325 per 20-pack, with the revenue going to the State General Fund, taking effect after voter approval in 2012.

What This Bill Does

It creates a constitutional requirement for an additional license or privilege tax on cigarette sellers/distributors, set at 16.25 mills per cigarette or 0.325 per 20-pack, to be collected based on sales volume. The revenue from this increased tax would be deposited into the State General Fund. The measure would take effect on January 1, 2013, and would be implemented under existing state tax rules; approval by voters in the November 2012 general election is required for the amendment to become operative.

Who It Affects

• Tobacco product sellers, distributors, and retailers in Alabama – would owe the new license/privilege tax and would be responsible for handling the additional cigarette tax based on volume.
• Cigarette buyers in Alabama – may experience higher prices as the new tax takes effect after the amendment is approved.

Key Provisions

• Imposes an additional cigarette tax of 16.25 mills per cigarette or 0.325 per 20-pack, applied to cigarettes and substitutes, with the tax to be collected as a license or privilege tax based on sales volume.
• All revenue from the increased tax must be deposited into the State General Fund.
• Operative date set for January 1, 2013, contingent on approval by voters in the November 2012 general election.
• Election process described: voters will see a ballot description and vote Yes or No on the proposed constitutional amendment.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Constitutional Amendments