Since the revenue stamp is not affixed to individual sticks of cigarettes, there would be no evidence of tax payment. In the case of cigarettes, the stamp shall be affixed to the individual package of cigarettes. Taxable tobacco products offered for sale at wholesale or retail without the appropriate revenue stamp affixed in the above manner is subject to confiscation by the Department of Revenue. 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.