Every person, firm, corporation, club, or association that sells, stores, or receives for the purpose of selling or storing in Clay County, any cigarettes, cigars, snuff, and smoking tobacco products shall add the amount of the license or privilege tax levied and assessed to the price of the cigarettes, cigars, 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 cigarettes, cigars, 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 cigarettes, cigars, 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 cigarettes, cigars, snuff, and smoking tobacco products.
Structure Code of Alabama
Section 45-14-244 - Levy of Tax; Legislative Intent.
Section 45-14-244.01 - Addition of Tax to Tobacco Products.
Section 45-14-244.02 - Collection of Tax; Stamps.
Section 45-14-244.03 - Applicability of State Provisions.
Section 45-14-244.04 - District Community Service Grant Authority.
Section 45-14-244.05 - Disposition of Funds.