AL HB145

Creates a new "interstate warehouser" permit requirement for out-of-state entities that purchase tobacco products directly from manufacturers and sell to Alabama-licensed wholesalers, with a $2,000 initial application fee and $500 annual renewal fee due October 1.

Applicants must provide wholesale licenses from at least four other states, audited financial statements, a Certificate of Authority from the Alabama Secretary of State, and contracts with Alabama wholesalers.

Establishes escalating penalties for failing to affix required tax stamps: $25 per article on first violation, $250 on second violation, and $500 on third and subsequent violations.

Authorizes the Department of Revenue to deny or revoke permits for incomplete applications, fraud convictions, revoked licenses in other states, or failure to pay taxes, with violations subject to $1,000 penalty multiplied by the number of offenses.

Effective date is October 1, 2026; passed the Alabama House 102-0 on January 15, 2026.