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