HB462 Alabama 2014 Session

Summary

Primary Sponsor

Ed Henry

Republican

Co-Sponsor

Ken Johnson

Session

Regular Session 2014

Title

Taxation, exempt tobacco products stored in a county for resale in another county from taxation in the county where the tobacco product are stored

Summary

Bill HB462 would explicitly exempt tobacco sold at wholesale in one Alabama county for resale in another from local tobacco taxes in the county where it is stored.

What This Bill Does

If enacted, the bill would ensure that tobacco products sold wholesale in a county for resale in another county are not subject to any local tobacco tax in the wholesale county. It states this exemption is declaratory of existing law and applies to such wholesale tobacco transactions. The effective date is immediate after the governor signs the bill or it becomes law by other means.

Who It Affects

• Tobacco wholesalers and retailers who buy tobacco wholesale in one county for resale in another county; they would not owe local tobacco taxes in the wholesale county.
• Local county governments that levy tobacco taxes, as the exemption could reduce tax revenue collected from wholesale tobacco transactions.

Key Provisions

• Section 1: Exempts all tobacco products sold at wholesale in a county for resale in another county from any tobacco tax levied by local law in the wholesale county.
• Section 2: This act is declaratory of existing law and applies to tobacco products sold at wholesale in a county for resale in another county.
• Section 3: The act becomes effective immediately after passage and approval by the Governor, or otherwise becomes law.

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