The Alabama Department of Revenue currently administers county tobacco taxes for thirty counties. This report is due on or before the twentieth of the month following the month of sales activity. Taxes are due on tobacco products sold in the county during the calendar month. Questions relating to tobacco taxes for counties not administered by the Department should be directed to the appropriate county commissions. The county tax rates on cigarettes are based on a per package basis.
County cigarettes tax rates vary from county to county according to the language of each act.
Most of the thirty counties impose a tax on these items. The tax rates vary per each county act. The tax on cigars depends on the county in question, because the applicable tax differs between counties. No, there are no revenue stamps for county tobacco taxes collected by the Alabama Department of Revenue. Also, some self administered counties do collect and administer their taxes by using revenue stamps.