§ 45-2-244.131 — Addition of Tax to Tobacco Products

Alabama § 45-2-244.131

• Jurisdiction: Alabama
• Title 45: Local Laws
• Ch. 2: Baldwin County
• Art. 24: Taxation
• Part 5: Tax, Sales and Use
• Subpart 5: Tobacco Products

Text

Every person, firm, corporation, club, or association that sells, stores, or receives, for the purpose of selling or storing in Baldwin County, any snuff and smoking tobacco products shall add the amount of the license or privilege tax levied and assessed to the price of the snuff and smoking tobacco products. It is the purpose and intent of this section that the tax levied is, in fact, a levy on the consumer with the person, firm, corporation, club, or association, that sells or stores or receives for the purpose of distributing the snuff and smoking tobacco products, acting merely as an agent for the collection of the tax. The dealer, storer, or distributor shall state the amount of the tax separately from the price of the snuff and smoking tobacco products, on all price display signs, sales or delivery slips, bills, and statements which advertise or indicate the price of the snuff and smoking tobacco products.

Legislative History

(Act 2003-425, 2nd Sp. Sess., p. 1223, §2.)