HB27 Alabama 2012 Session

Summary

Primary Sponsor

Patricia Todd

Democrat

Session

Regular Session 2012

Title

Cigarettes, tax increased, Sec. 40-25-2 am'd.

Summary

HB27 would raise Alabama's cigarette tax per pack from about $0.425 to $0.75 and send the money to the State General Fund.

What This Bill Does

It increases the cigarette tax to 0.75 per pack. The increased revenue goes to the State General Fund. Retailers and distributors would continue to collect the tax and use stamps to document payment. The increase would replace local tobacco taxes with this state tax, allowing existing pre-2004 local taxes to remain but preventing new local tobacco taxes from being added, and the law would take effect on the first day of the third month after passage.

Who It Affects

• Cigarette buyers in Alabama would pay higher prices per pack.
• Retailers and distributors of tobacco products in Alabama would be responsible for collecting the higher tax and handling tax stamps (affecting how they price and document sales).

Key Provisions

• Cigarette tax increased to 0.75 per pack and the new revenue is deposited into the State General Fund.
• The tax increase is exclusive and replaces local tobacco taxes; existing pre-2004 local tobacco taxes may remain, but no new local tobacco taxes may be levied. The act becomes effective on the first day of the third month after passage.

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

Subjects

Taxation