Alabama tobacco and nicotine laws

Tobacco and nicotine laws enacted in Alabama

3 tobacco and nicotine laws enacted in the Alabama Legislature in the 2025 and 2026 sessions, newest first. Each links to the legislature's own page.

• SB 9Alabama Clean Indoor Air Act, renamed Vivian Davis Figures Clean Indoor Air Act; vaping included as prohibited smoking in public places.Took effect 1 October 2026

  Escrow, marketing and smoke-free rules

• SB 134Taxation; tobacco interstate warehouser permits required, penalties imposed for violationsTook effect 1 October 2026

  What it requires: An interstate warehouser must obtain an annual permit from the Department of Revenue before shipping tobacco products into Alabama. The interstate warehouser must be licensed by at least four other states, purchase directly from manufacturers, and sell only to permitted wholesale dealers. An interstate warehouser may sell without state revenue stamps if it maintains required records of sales, purchase orders, invoices, and delivery receipts.

  Licensing, Excise taxes and stamps

• HB 496Elmore County, to allow county commission to levy a tax on vapor products, alternative nicotine products, and tobacco products; and to levy a property assessmentEnacted 14 May 2025

  What it requires: The county commission of Elmore County may levy a county excise tax at four and one-half percent on gross proceeds of wholesale sales of vapor products, alternative nicotine products, and tobacco products. The county commission must levy an annual property assessment on all parcels of land in Elmore County at specified rates: twenty-five dollars for land-only parcels, one hundred fifty dollars for residential parcels, and three hundred dollars for commercial parcels.

  Excise taxes and stamps

Tobacco and nicotine in Alabama, by topic

• Excise taxes and stamps

  3 bills, 2 enacted. Enacted in 20 states.

• Licensing

  2 bills, 1 enacted. Enacted in 18 states.

• Escrow, marketing and smoke-free rules

  2 bills, 1 enacted. Enacted in 11 states.