Consumable vapor products; existing excise tax further calculated based on amount of nicotine; product labeling requirements, provided

This bill changes how Alabama taxes consumable vapor products by calculating the excise tax based on the nicotine content rather than just the volume of liquid. Under the new rules, products with more than six milligrams of nicotine per milliliter will be taxed at ten cents per milliliter, while those with six milligrams or less will be taxed at five cents per milliliter. Additionally, the legislation mandates that all vapor product labels clearly state the amount of nicotine and the total liquid volume. Manufacturers and retailers who fail to include this required information on their products face civil penalties, with fines ranging from $1,000 for a first offense to permit revocation for repeated violations. The changes are scheduled to take effect on October 1, 2026.