Vapor Taxes - AL
Alabama - No Excise Tax: There are no excise taxes on vapor products.
INTERNET SALES by delivery: Age Verification and Adult Signature required on Vapor Products as defined. More information on how we perform background checks required by law. Ala. Code § 13A-12-3.8(a)-(d) (2021)
Alabama Bill HB273 (https://legiscan.com/AL/text/HB273/id/2271468)
(1) ALTERNATIVE NICOTINE PRODUCT. The term alternative nicotine product includes any product that consists of or contains nicotine that can be ingested into the body by chewing, smoking, absorbing, dissolving, inhaling, snorting, sniffing, or by any other means.
(6) ELECTRONIC NICOTINE DELIVERY SYSTEM. Any vaporizing electronic device that produces uses a battery and heating element in combination with an e-liquid or tobacco to produce a vapor that delivers nicotine
(8) E-LIQUID. A liquid that contains nicotine and may include flavorings or other ingredients that are intended for use in an electronic nicotine delivery system.
Information is current as of: May 08, 2021 If you are aware of a change or error in this information, please write to Legal@ecblend.com
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DEFINITIONS: (DISCLAIMER: Underlines by ECBlend are intended only for the purpose of drawing attention to information that pertains to sales by ECBlend - Information above and below are references only - It is not legal advice or a substitute for legal advice. Definitions may be excerpts and may have additional language or context. For full context, visit your states websites Dept of Taxation, Tobacco Products, Attorney General, and Senate and House Bills for your state. This information is current as we know it as of the date above. If you are aware of a change or error in this information, please contact us.)
Electronic nicotine delivery system means “any vaporizing device that produces a vapor that delivers nicotine or other substance to the person inhaling from the device to simulate smoking, and includes, but is not limited to, products that may be offered to, purchased by, or marketed to consumers as an electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, electronic hookah, vape pen, vape tool, vaping device, or any variation of these terms [and] includes any liquid intended to be vaporized in any device included in this subdivision, regardless of whether or not the liquid contains nicotine.”
Ala. Code § 28-11-2(5) (2021)
Liquid nicotine container means “a bottle or other container of a liquid product that is intended to be vaporized and inhaled using an electronic nicotine delivery system [except those pre-filled, sealed, and not intended to be opened by consumer].”
Ala. Code § 28-11-2(8) (2021)
Vapor products means “any non-lighted, noncombustible product that employs a mechanical heating element, battery, or electronic circuit regardless of shape or size and that can be used to produce vapor from nicotine in a solution. The term includes any vapor cartridge or other container of nicotine in a solution or other form that is intended to be used with or in an electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, or similar product or device.”
Ala. Code § 40-23-1(a)(16) (2021)
Consumable vapor product means “any nicotine liquid solution or other material containing nicotine that is depleted when used as a vapor product.”
Ala. Code § 40-23-1 (a)(15) (2021)