HB43 Alabama 2020 Session

Updated Feb 22, 2026

Summary

Primary Sponsor: Matt SimpsonRepresentative
Republican
Session: Regular Session 2020
Title: Baldwin Co., tax on hemp production, alternative nicotine devices, and CBD products, funds to be used to create mental health diversionary program
Summary: HB 43 would let Baldwin County levy local taxes on certain hemp products and alternative nicotine devices, with the proceeds used to fund a mental health diversionary program in the circuit court and district attorney's office.
What This Bill Does
If passed, the bill would authorize Baldwin County to enact up to a 10% tax on the sale of alternative nicotine products and electronic nicotine delivery systems. It would also authorize up to a 10% tax on the final retail sale of industrial hemp and products containing hemp or hemp derivatives (including CBD), with exemptions for medical cannabis products and for hemp used in agriculture or manufacturing. The revenue, after the cost of collection, would go to support a mental health diversionary program in the circuit court and district attorney's office; administration of the tax could be handled by the county or the Alabama Department of Revenue, with rules for collection. An election would be required to approve the constitutional amendment.

Who It Affects
Retailers and buyers of alternative nicotine products and electronic nicotine delivery systems in Baldwin County would face a local tax of up to 10% on sales.
Retailers and buyers of industrial hemp products (including CBD) in Baldwin County would face a local tax of up to 10% on final retail sale, with certain exemptions for medical cannabis and hemp used for agricultural or manufacturing purposes.

Key Provisions
Authorizes Baldwin County Commission to levy a tax up to 10% on the sale of any alternative nicotine products and electronic nicotine delivery systems.
Authorizes Baldwin County Commission to levy a tax up to 10% on the gross proceeds of final retail sale of industrial hemp and products containing hemp or derivatives, including cannabidiol, with exemptions for medical cannabis and for hemp used in agricultural/manufacturing purposes.
Taxes may be collected by the county or by the Department of Revenue; if collected by the county, it has rights similar to those of the Department of Revenue; if collected by the Department, the revenue is distributed to the county after collection costs.
All net funds from the taxes, after collection costs, are to be disbursed to the circuit court and the district attorney to create and implement a mental health diversionary program.
An election is required to adopt the proposed constitutional amendment, with ballot language describing the tax provisions and the mental health court.

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Baldwin County