Hearing
House Ways and Means General Fund Hearing
Room 617 at 14:00:00
House Bill 145 Alabama 2026 Session
Updated Jan 16, 2026
House Bill 145 Alabama 2026 Session
House Bill
In Second Chamber
Current Status
2026 Regular Session
Session
1
Sponsor
Summary
- Primary Sponsor
-
Paul W. Lee RepresentativeRepublican - Session
- 2026 Regular Session
- Title
- Taxation; tobacco interstate warehouser permits required, penalties imposed for violations
- Description
Under existing law, a wholesaler, jobber, semijobber, registered retailer, importer, or any other person selling, receiving, or distributing tobacco products in this state must be permitted by the Department of Revenue. A permitted wholesaler or jobber may sell tobacco products that are sold, shipped, or delivered in interstate commerce to a person outside of this state without the Alabama revenue stamps affixed.
This bill would provide that a wholesale dealer and jobber permitted by the Department of Revenue and at least four other states, who purchases tobacco products directly from the manufacturer or an affiliate of the manufacturer and only makes sales for resale to a wholesale dealer, must register and be issued a permit by the department as an interstate warehouser.
This bill would provide penalties for noncompliance.
This bill would also delete duplicative language and make nonsubstantive, technical revisions to update the existing code language to current style.
- Subjects
- Taxation & Revenue
Bill Actions
S
Pending Senate Finance and Taxation General Fund
S
Read for the first time and referred to the Senate Committee on Finance and Taxation General Fund
H
Engrossed
H
Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 7
H
Motion to Adopt - Adopted Roll Call 6 YMEYFN6-1
H
Ways and Means General Fund Engrossed Substitute Offered YMEYFN6-1
H
Third Reading in House of Origin
H
Read for the Second Time and placed on the Calendar
H
Reported Out of Committee House of Origin from House Ways and Means General Fund YMEYFN6-1
H
Reported Out Committee House of Origin-- Committee Amendment from House Ways and Means General Fund SLZRS88-1
H
Pending House Ways and Means General Fund
H
Read for the first time and referred to the House Committee on Ways and Means General Fund
H
Prefiled
Calendar
Bill Text
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Votes
Motion to Read a Third Time and Pass as Amended - Roll Call 7
Yes
99
Absent
1
Motion to Adopt - Roll Call 6 YMEYFN6-1
Yes
98
Absent
2
Third Reading in House of Origin
Yes
94
Absent
6
HBIR: Passed by House of Origin
Yes
94
Absent
6
Documents
Bill Text (Engrossed)
House Bill 145 Alabama 2026 Session - Engrossed
Bill Text (Introduced)
House Bill 145 Alabama 2026 Session - Introduced
Amendment
House Ways and Means General Fund Reported Out of Committee House of Origin
Amendment
House Ways and Means General Fund Reported Out Committee House of Origin-- Committee Amendment
Fiscal Note
Fiscal Note - Introduced
Fiscal Note
Fiscal Note - Reported by First Chamber Committee
Source: Alabama Legislature