HB440 Alabama 2022 Session

Updated Apr 4, 2022

House Bill

Expired

Current Status

Regular Session 2022

Session

Sponsor

Summary

Primary Sponsor: Kyle South
Republican
Session: Regular Session 2022
Title: Tobacco products, tax, enforcement by Revenue Dept and law enforcement, tobacco account required, transporting when unstamped and untaxed, civil penalites by Dept., criminal penalties, forfeiture of motor vehicles authorized, Secs. 40-25-8.1, 40-25-8.2, 40-25-26.1 added; Sec. 40-25-16.1 am'd.
Description: Under existing law, a person selling, receiving, or distributing tobacco products in this state for resale is required to file a report with the Department of Revenue.
Under existing law, a person transporting or distributing untaxed or unstamped tobacco products within this state is required to have an active tobacco permit or a transporter permit issued by the department.
Under existing law, unstamped and untaxed tobacco products found within the state for more than two hours in possession of a retailer may be seized by the department or by a law enforcement officer.
This bill would deem the sale of tobacco products when the purchaser uses a sales tax number to purchase the products to be a purchase for resale and would require the seller to obtain a tobacco account and report the sales monthly. The bill would also provide for penalties for non-registered sellers who fail to obtain a tobacco tax account.
This bill would also authorize civil and criminal penalties relating to transporting or distributing unstamped or untaxed tobacco products by any person without an active tobacco permit or transporters permit, including seizure of the products and the vehicle used to transport the products.
Amendment 621 of the Constitution of Alabama of 1901, as amended by Amendment 890, now appearing as Section 111.05 of the Official Recompilation of the Constitution of Alabama of 1901, as amended, prohibits a general law whose purpose or effect would be to require a new or increased expenditure of local funds from becoming effective with regard to a local governmental entity without enactment by a 2/3 vote unless: it comes within one of a number of specified exceptions; it is approved by the affected entity; or the Legislature appropriates funds, or provides a local source of revenue, to the entity for the purpose.
Subjects: Revenue Department