HB 145 Alabama House · 2026 Regular Session

Taxation; tobacco interstate warehouser permits required, penalties imposed for violations

HB 145 requires businesses moving tobacco across state lines (interstate warehousers and transporters) to obtain specific permits. It updates permit definitions to explicitly include tobacco transporters and clarifies that violations can lead to penalties. The bill directly affects tobacco distributors and logistics companies operating across state borders by mandating these permits and enforcing consequences for non-compliance. The current version is under review in the House Ways and Means Committee, with no votes taken yet.

Bill status passed 3 of 5 stages cleared

Introduction

Jan 2026

Committee Review

Jan 2026

House Passage

Jan 2026

Senate Passage

Governor

Introduced Jan 9, 2026 Last action Jan 15, 2026

Maddy AI version diff · 1 comparison

What changed between versions

Introduced → Engrossed · 4 edits · Jan 15, 2026

MODERATE

This bill updates Alabama's tobacco tax laws to formally recognize and regulate 'interstate warehousers' who buy directly from manufacturers and sell only to licensed wholesalers. It adds specific definitions for heated tobacco products and clarifies who is eligible to buy and affix tax stamps, allowing interstate warehousers to sell to Alabama wholesalers. The changes aim to modernize the code to reflect current industry practices while maintaining tax compliance.

Scope change

The bill expands the scope of regulated entities by explicitly including interstate warehousers as a distinct category of permit holder, whereas previously the focus was on wholesalers, jobbers, and retailers.

DEFINITION

Added a new definition for 'interstate warehouser' to describe a person who buys directly from manufacturers and sells solely for resale to permitted wholesale dealers.

Added specific definitions for 'heated tobacco product' and 'cigarette intended to be heated' to clarify tax treatment of modern tobacco devices.

ELIGIBILITY

Modified eligibility for tax stamp affixing to explicitly allow wholesalers to purchase from interstate warehousers permitted by Alabama, in addition to buying directly from manufacturers.

REQUIREMENT

Updated the definition of a 'wholesale dealer and jobber' to specify that they must buy directly from manufacturers or affiliates and sell only at wholesale.

Floor votes

How they voted

This bill passed the House by voice vote (no roll call recorded).

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

Jan 15, 2026

Upper · Passed

Pending Committee Action in Second House (Finance and Taxation General Fund)

upper

Jan 15, 2026

Lower · Passed

Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 7

lower

Jan 15, 2026

Lower · Passed

Motion to Adopt - Adopted Roll Call 6

lower

Jan 15, 2026

Introduced

Ways and Means General Fund Engrossed Substitute Offered (Ways and Means General Fund)

lower

Jan 14, 2026

Lower · Passed

Reported Out of Committee House of Origin (Ways and Means General Fund)

lower

Jan 14, 2026

Lower · Passed

Reported Out Committee House of Origin-- Committee Amendment (Ways and Means General Fund)

lower

Jan 13, 2026

Lower · Passed

Pending Committee Action in House of Origin (Ways and Means General Fund)

lower

1 primary · 0 co-sponsors