AL SB134

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

Applicants must hold wholesale licenses from at least four other states, provide audited financial statements, list Alabama wholesaler customers, and submit copies of contracts with those wholesalers

Permits may be denied or revoked for incomplete applications, fraud convictions, license revocations in other states, unpaid Alabama taxes, or violations of tobacco tax laws

Violations carry a $1,000 penalty multiplied by the total number of violations; unstamped tobacco brought into the state by non-permitted entities is contraband subject to confiscation

Effective date: October 1, 2026