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AL HB224
Bill
Status
3/10/2015
Primary Sponsor
Steve McMillan
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AI Summary
HB224 Summary
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Extends Alabama's existing tobacco tax to include consumable vapor products, taxing them at $0.25 per fluid millimeter and requiring manufacturers to state product amounts in milliliters on invoices.
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Establishes stamping requirements for consumable vapor products comparable to traditional tobacco products, with stamps affixed to individual packages and manufacturers required to comply with stamping and cancellation procedures.
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Incorporates consumable vapor products into all existing tobacco tax enforcement provisions, including record-keeping requirements, reporting obligations, permit requirements for distributors, and penalties for violations ranging from $25-$500 fines to imprisonment.
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Directs revenue from consumable vapor product taxes (other than cigarettes) to the State General Fund, consistent with non-cigarette tobacco tax treatment.
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Becomes effective October 1, 2015, following passage and approval by the Governor.
Legislative Description
Tobacco products, consumable vapor products taxed, stamping provided for, Secs. 40-25-1, 40-25-2, 40-25-4, 40-25-4.1, 40-25-5 to 40-25-9, inclusive, 40-25-11 to 40-25-15, inclusive, 40-25-16.1, 40-25-18, 40-25-19, 40-25-20, 40-25-23, 40-25-40, 40-25-41, 40-25-42, 40-25-46 am'd.
Tobacco
Last Action
Read for the first time and referred to the House of Representatives committee on Ways and Means General Fund
3/10/2015