Senate Bill 134 Alabama 2026 Session

Summary

Primary Sponsor

William “Bill” M. BeasleySenator

Democrat

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.

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Subjects

Taxation & Revenue