AMENDED BY ACT 2026-50, EFFECTIVE OCTOBER 1, 2026. SEE ACT FOR REVISED LANGUAGE.

1. (a) Notwithstanding any other laws, the only persons or businesses who may be licensed to buy and affix the tax stamps of the Alabama Department of Revenue required by law to packages of tobacco products are wholesalers and distributors who buy the tobacco products direct from the manufacturer, or an affiliate of the manufacturer, except that the manufacturer of the product may be allowed to affix the stamps to a tobacco product for the following purposes:

   1. (1) Trademark registration.
   2. (2) Promotions of the product.
   3. (3) Test-marketing the product.

2. (b) In order for a manufacturer to affix tax stamps to a tobacco product for a purpose described in subsection (a), the manufacturer shall give at least four weeks written notice to the Commissioner of the Department of Revenue of such intention along with full details of the exceptional event, including, but not limited to:

   1. (1) The nature of the promotion.
   2. (2) The location and length of the promotion.
   3. (3) The estimated number of tobacco products to be offered for sale during the promotion.
3. (c) The Department of Revenue shall notify all self-administered counties and municipalities of the manufacturer’s request within seven days of receiving notice from the manufacturer by forwarding to each self-administered county and municipality a copy of the written notice, including the full details of the exceptional event as set out above.
4. (d) Any person who violates this section shall be guilty of a Class A misdemeanor and, upon conviction thereof, shall be punished as prescribed by law.

(Act 99-587, p. 1342, §§1, 2.)