§ 40-25-1 — Definitions. (Amended by Act 2026-50)

Alabama § 40-25-1

• Jurisdiction: Alabama
• Title 40: Revenue and Taxation
• Ch. 25: Tobacco and Vaping Tax
• Art. 1: Sales Tax

Text

AMENDED BY ACT 2026-50, EFFECTIVE OCTOBER 1, 2026. SEE ACT FOR REVISED LANGUAGE.
For the purposes of this article, the following terms shall have the respective meanings ascribed by this section:
(1) WHOLESALE DEALER AND JOBBER. Persons, firms, or corporations who buy tobacco products direct from the manufacturer or an affiliate of the manufacturer and sell at wholesale only, any one or more of the articles taxed herein to licensed wholesale dealers, jobbers, semijobbers, and retail dealers for the purpose of resale only.
(2) RETAIL DEALER. Every person, firm, or corporation, other than a wholesale dealer or jobber, who sells or offers for sale any one or more of the articles taxed herein, irrespective of quantity or amount, or the number of sales; and all persons operating under a retail dealer’s license.
(3) SEMIJOBBER. Persons, firms, or corporations who buy tobacco products from permitted wholesalers or obtain tobacco from any other source and sell at wholesale any one or more of the articles taxed herein to licensed retail dealers for the purpose of resale only.
(4) STAMPS. The stamp or stamps by the use of which the tax levied under this article is paid and shall be designated Alabama Revenue Stamps.
(5) CIGARS, CHEROOTS, STOGIES, ETC. A roll for smoking that is of any size or shape and that is made wholly or in part of tobacco or any substitute therefor, irrespective of whether the tobacco is pure or flavored, adulterated or mixed with any other ingredient, if the roll has a wrapper made wholly or in part of tobacco.
(6) HEATED TOBACCO PRODUCT. A product other than a cigarette intended to be heated, containing tobacco that produces an inhalable aerosol by heating the tobacco by means of a device without combustion of the tobacco or by heat generated from a combustion source that only or primarily heats rather than burns the tobacco.
(7) CIGARETTE or CIGARETTES. The same meaning as defined in Section 6-12-2 and includes cigarette or cigarettes intended to be heated.
(8) CIGARETTE OR CIGARETTES INTENDED TO BE HEATED. A cigarette containing tobacco that produces an inhalable aerosol: (i) by heating the tobacco by means of an electronic device without combustion of the tobacco; or (ii) by heat generated from a combustion source that only or primarily heats rather than burns the tobacco.

Legislative History

(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §730; Act 2014-262, p. 827, §1; Act 2025-448, §1.)