Ala. Admin. Code r. 810-7-1-.06

Current through Register Vol. 43, No. 1, October 31, 2024

Section 810-7-1-.06 - Gummed Cigarette Rolling Paper Tax

(1) In cases where the gummed cigarette rolling papers are furnished by certain manufacturers in the same package with their tobacco product, the wholesale distributors purchasing said products are not liable for the tax on the papers when they are included in a package with a related tobacco product. The inclusion of gummed cigarette rolling papers in a container of tobacco is merely incidental to the sale of tobacco. The gummed cigarette papers are more of a convenience and an inducement to the purchase of the tobacco product. However, if the papers are sold as a separate item from other tobacco products, then the applicable county rolling papers tax would be required.

(2) Tax is levied on gummed cigarette papers sold at wholesale in this state or imported into the state for use, consumption, or sale at retail.

(3) This information relates only to state-administered county tobacco taxes.

Ala. Admin. Code r. 810-7-1-.06

Amended by Alabama Administrative Monthly Volume XXXVII, Issue No. 02, November 30, 2018, eff. 12/31/2018.

Author: Alisa Johnson

Statutory Authority:Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-25A-16.