AL SB96

Amends Section 40-25-1 of the Alabama Code to add a definition for "heated tobacco product" for purposes of state tobacco tax law.

Defines heated tobacco product as a product containing tobacco that produces inhalable aerosol by heating tobacco without combustion or by heat from a combustion source that primarily heats rather than burns the tobacco.

Explicitly excludes cigarettes and smoking tobacco from the heated tobacco product definition.

Changes terminology in the statute from "RETAILER" to "RETAIL DEALER" for consistency.

Becomes effective on October 1, 2024.