HB725 Alabama 2012 Session

Summary

Primary Sponsor

Pebblin W. WarrenRepresentative

Democrat

Co-Sponsors

K.L. BrownElaine BeechMary Sue McClurkinJamie IsonJoe HubbardDickie DrakePatricia ToddChris EnglandDarrio Melton

Session

Regular Session 2012

Title

Cigarettes, user fee added, distrib., Sec. 40-25-2 am'd.

Summary

HB725 would add a $1-per-pack cigarette user fee in Alabama, with the revenue going to the State General Fund, while maintaining existing tobacco taxes and local tax rules.

What This Bill Does

Adds a 50-mill user fee on cigarettes (about $1 per pack) in addition to existing tobacco taxes. The revenue from this fee goes to the State General Fund. The bill preserves the current tobacco tax structure and stamping system, and says no new local cigarette taxes may be created after 2004 while allowing pre-2004 local taxes to remain in effect. It becomes law on the first day of the third month after passage.

Who It Affects

• Cigarette buyers in Alabama would pay about an extra $1 per pack due to the new user fee.
• Retailers, distributors, and wholesalers who sell cigarettes would be responsible for collecting the fee from customers and following the stamp-based tax collection rules.

Key Provisions

• Adds a 50-mill user fee on cigarettes (roughly $1 per pack) in addition to existing taxes.
• Revenue from the fee goes into the State General Fund.
• Keeps existing tobacco tax structure and stamping system; taxes on other tobacco products remain, and stamps are used to collect taxes.
• No new local cigarette taxes may be created after May 18, 2004; pre-2004 local taxes remain operative and local governments may contract with others to collect their local cigarette tax.
• Effective date: becomes law 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

Cigarettes