HB224 Alabama 2015 Session

Summary

Primary Sponsor

Steve McMillan

Republican

Session

Regular Session 2015

Title

Tobacco products, consumable vapor products taxed, stamping provided for, Secs. 40-25-1, 40-25-2, 40-25-4, 40-25-4.1, 40-25-5 to 40-25-9, inclusive, 40-25-11 to 40-25-15, inclusive, 40-25-16.1, 40-25-18, 40-25-19, 40-25-20, 40-25-23, 40-25-40, 40-25-41, 40-25-42, 40-25-46 am'd.

Summary

HB224 would tax consumable vapor products and require stamping, bringing them under Alabama's tobacco tax system.

What This Bill Does

HB224 adds a state excise tax on consumable vapor products of 25 cents per milliliter and requires stamping to collect the tax. It defines vapor products and consumable vapor products and shifts tax collection through wholesalers, distributors, retailers, and the Department of Revenue. It establishes stamping and recordkeeping requirements, enforcement provisions, and penalties for noncompliance, including confiscation of unstamped goods and potential fines or imprisonment. It also specifies that revenue from vapor product taxes goes to the General Fund, while cigarette tax rules remain specified for other tobacco products.

Who It Affects

• Wholesalers, jobbers, distributors, and retailers who sell consumable vapor products in Alabama: they must obtain stamps, affix them to packaging, collect the tax from purchasers, and maintain records and monthly reports.
• Consumers in Alabama who purchase consumable vapor products: they would indirectly pay the new tax as prices rise to reflect the tax and stamping costs.

Key Provisions

• Adds definitions for vapor product and consumable vapor product and imposes a 0.25 per milliliter tax on consumable vapor products, payable via stamps.
• Creates a stamping and compliance framework requiring wholesalers/distributors to buy stamps (withManufacturer stamp allowances for certain purposes with notice), affix stamps to products, maintain detailed records, file monthly reports, and adhere to enforcement and penalty provisions.

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

Subjects

Tobacco