Article

Sales Tax

Ala. Code § 40-25-1— Definitions. (Amended by Act 2026-50)
Ala. Code § 40-25-2— Who Is Liable for Tax; Amount; Local Tax or Fee.
Ala. Code § 40-25-2.1— Tax on Cigar Wrappers.
Ala. Code § 40-25-2.2— Floor-Stock Tax on Tobacco Products Owned by Permitted Wholesaler.
Ala. Code § 40-25-3— Design, Name, Etc., of Stamps.
Ala. Code § 40-25-4— Method and Time of Affixing Stamps.
Ala. Code § 40-25-4.1— Wholesalers and Distributors to Affix Stamps. (Amended by Act 2026-50)
Ala. Code § 40-25-5— Discounts Allowed for Handling Stamps; Consignment of Stamps.
Ala. Code § 40-25-6— Fraud in Use or Reuse of Stamps; Counterfeit Stamps.
Ala. Code § 40-25-7— Drop Shipments.
Ala. Code § 40-25-8— Seizure and Destruction of Contraband. (Amended by Act 2026-50)
Ala. Code § 40-25-8.1— Transportation of Certain Tobacco Products - Permit Requirements. (Amended by Act 2026-50)
Ala. Code § 40-25-8.2— Transportation of Certain Tobacco Products - Proof of Destination.
Ala. Code § 40-25-9— Procedure When Goods Are Confiscated.
Ala. Code § 40-25-10— Department May Compromise Confiscation; Rules and Regulations Governing Interstate Common Carriers.
Ala. Code § 40-25-11— Statements of Common Carriers, Contract Carriers, Buses, Etc. (Amended by Act 2026-50)
Ala. Code § 40-25-12— Enforcement by Inspection; Penalties for Interfering with Inspection.
Ala. Code § 40-25-13— Records.
Ala. Code § 40-25-14— Filing of Monthly Report and Customs Certificates.
Ala. Code § 40-25-15— Nontaxable Sales.
Ala. Code § 40-25-15.1
Ala. Code § 40-25-16— Persons Not Qualifying as Wholesalers or Jobbers; Permit for Wholesalers or Jobbers; Revocation Procedure.
Ala. Code § 40-25-16.1— Monthly Reporting Requirements; Online Listing of Qualified or Registered Entities. (Amended by Act 2026-50)
Ala. Code § 40-25-17— Sales by Wholesale Dealer.
Ala. Code § 40-25-18— Evasion of Stamp Tax. (Amended by Act 2026-50)
Ala. Code § 40-25-19— Transporting and Distributing Tobacco Products.
Ala. Code § 40-25-20— Reusing or Refilling Boxes, Packages and Containers.
Ala. Code § 40-25-22— Effect of Federal Legislation.
Ala. Code § 40-25-23— Disposition of Funds.
Ala. Code § 40-25-24— Sale, Purchase, Receipt, Etc., of Goods Not Stamped; Penalty.
Ala. Code § 40-25-25— Presumption Arising from Possession of Unstamped Tobacco Products. (Amended by Act 2026-50)
Ala. Code § 40-25-26— Administration and Enforcement of Article; Examination of Books, Records, Etc.
Ala. Code § 40-25-26.1— Rulemaking Authority.
Ala. Code § 40-25-27— Supplies Provided to Department; Expenses Deducted from Collected Taxes.
Ala. Code § 40-25-28— Effect of Article on Other Sections.
Ala. Code § 40-25-29— Basis of Tax Levy on Cigarettes or Heated Tobacco Products.