Alabama § 40-12-73 Cigars, Cigarettes, Cheroots, Etc. - Wholesalers

Alabama Statutes

§ 40-12-73 — Cigars, Cigarettes, Cheroots, Etc. - Wholesalers

Alabama § 40-12-73

Title 40Revenue and Taxation

Ch. 12Licenses

Art. 2Business, Vocation, or Occupation

This text of Alabama § 40-12-73 (Cigars, Cigarettes, Cheroots, Etc. - Wholesalers) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 40-12-73 (2026).

Text

Each wholesale dealer in cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, snuff, or any substitute therefor, either or all, shall pay one privilege license tax to the state of $100 and $5 to each county in which such wholesale dealer does business. The phrase “wholesale dealer” as used in this section shall include persons, firms, corporations, clubs, or associations who shall sell or store or offer to sell any one or more of the articles enumerated herein to retail dealers for the purpose of resale only. The privilege license tax herein levied shall be in addition to the sales tax as provided in Section 40-25-2.

Free access — add to your briefcase to read the full text and ask questions with AI

Each wholesale dealer in cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, snuff, or any substitute therefor, either or all, shall pay one privilege license tax to the state of $100 and $5 to each county in which such wholesale dealer does business. The phrase “wholesale dealer” as used in this section shall include persons, firms, corporations, clubs, or associations who shall sell or store or offer to sell any one or more of the articles enumerated herein to retail dealers for the purpose of resale only. The privilege license tax herein levied shall be in addition to the sales tax as provided in Section 40-25-2.