Tobacco products, heated tobacco product definition and tax provided for

What it does: This act amends Sections 40-25-1, 40-25-2, 40-25-4, 40-25-8, 40-25-8.1, 40-25-14, 40-25-18, 40-25-25, and 40-25-29, Code of Alabama 1975, to: (1) define the terms "heated tobacco product," "cigarette," and "cigarette intended to be heated"; (2) levy a license or privilege tax on heated tobacco products and cigarettes intended to be heated at a rate of $0.017 per unit; (3) levy an additional county and municipal license or privilege tax on these items in those counties and municipalities with a local tobacco tax; and (4) add heated tobacco products to other tobacco tax provisions regarding a… (official summary)

Question before the chamber: Motion to Adopt

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