Alabama Senate bill in Session 2026RS.
Status: enacted. Latest action: February 12, 2026.
Taxation; tobacco interstate warehouser permits required, penalties imposed for violations.
This act amends Sections 40-25-1, 40-25-4.1, 40-25-8, 40-25-8.1, 40-25-16.1, 40-25-18 of, and 40-25-25, and adds Section 40-25-15.1 to, the Code of Alabama 1975, to: (1) define an "interstate warehouser"" as one that purchases tobacco products from a manufacturer to sell for resale without taxes or stamps; (2) require interstate warehousers to possess a permit issued by the Alabama Department of Revenue; (3) provide permit requirements and application procedures; and (4) provide penalties for non-permitted interstate warehousers."
| Date | Event | Detail |
|---|---|---|
| 2026-01-13 | Introduced | Bill introduced |
| 2026-02-12 | Status | enacted |
| 2026-02-12 | Latest Action | Enacted |