SB96 Alabama 2024 Session

Summary

Primary Sponsor

Tim MelsonSenator

Republican

Session

Regular Session 2024

Title

Tobacco products, heated tobacco product definition added.

Summary

SB96 would add a formal definition of heated tobacco product to Alabama's tobacco tax laws, clarifying its inclusion in the state's tax system starting October 1, 2024.

What This Bill Does

It amends Section 40-25-1 to add a definition of heated tobacco product and to redefine several tobacco-related terms used in the tax article. It places heated tobacco products under the state tobacco tax framework (including the use of Alabama Revenue Stamps to pay the tax) and clarifies these products are not cigarettes or smoking tobacco. It sets October 1, 2024 as the effective date.

Who It Affects

• Wholesale dealers and jobbers would handle heated tobacco products under the tobacco tax rules, including classification and tax responsibilities.
• Retailers and retail dealers (and semijobbers) who sell heated tobacco products would follow the tobacco tax rules and licensing requirements under the act.

Key Provisions

• Adds heated tobacco product to the defined terms in Section 40-25-1 and provides its definition.
• Defines heated tobacco product as a tobacco product that produces inhalable aerosol by heating (without combustion) or by heat from a source that primarily heats rather than burns; excludes cigarettes and smoking tobacco.
• Revises/clarifies related tobacco tax definitions ( wholesale dealer, retailer/retail dealer, semijobber, stamps, etc.) to align with the new definition.
• Specifies that Alabama Revenue Stamps are used to pay the tobacco tax on these products.
• Sets the act's effective date at 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

Alcoholic Beverages & Tobacco