HB388 Alabama 2024 Session

Summary

Primary Sponsor

David StandridgeRepresentative

Republican

Session

Regular Session 2024

Title

Blount County, taxation of vapor and alternative nicotine products

Summary

HB388 creates a 3% Blount County excise tax on sales of vaping devices, vapor products, and alternative nicotine products to fund school resource officers and sheriff’s department needs beginning October 1, 2024.

What This Bill Does

Imposes a 3% county excise tax on the gross proceeds of retail sales of vaping devices, vapor products, and alternative nicotine products in Blount County. Tax is collected by dealers at the point of sale and the proceeds go exclusively to funding school resource officers, drug task force officers, patrol cars, and related equipment as approved by the county sheriff and county commission. The act also imposes civil penalties of at least $250 for violations, with fines deposited to the Blount County General Fund to support the School Resource Officer Program, and the measure takes effect October 1, 2024.

Who It Affects

• Retailers, dealers, and distributors selling vaping devices, vapor products, or alternative nicotine products in Blount County: must collect the 3% tax from customers and remit it to the county; noncompliance can result in penalties.
• Blount County Sheriff's Department and the School Resource Officer Program: will receive funding from the tax proceeds for equipment, vehicles, and program support (subject to county approval).

Key Provisions

• Defines alternative nicotine product, vaping device, and vapor product, including what is taxed and what is excluded (e.g., FDA-approved drugs/medical devices and FDA-approved tobacco cessation products are excluded).
• Imposes a county excise tax of 3% on the gross proceeds of retail sales of vaping devices, vapor products, and alternative nicotine products in Blount County.
• Tax revenue be used exclusively for school resource officers, drug task force officers, patrol cars, or other related equipment deemed necessary by the county sheriff’s department, with approval from the county commission.
• Prohibits dealers or distributors from failing to collect the tax or absorbing it; civil penalties of not less than $250 per violation, with each act constituting a separate offense; fines go to the General Fund to support the School Resource Officer Program.
• Effective date: October 1, 2024.

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

Subjects

Blount County