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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-12-73

Cigars, Cigarettes, Cheroots, Etc. - Wholesalers

Official textalison.legislature.state.al.us

Each wholesale dealer in cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, snuff, or any substitute therefor, either or all, shall pay one privilege license tax to the state of $100 and $5 to each county in which such wholesale dealer does business. The phrase “wholesale dealer” as used in this section shall include persons, firms, corporations, clubs, or associations who shall sell or store or offer to sell any one or more of the articles enumerated herein to retail dealers for the purpose of resale only. The privilege license tax herein levied shall be in addition to the sales tax as provided in Section 40-25-2.

Last amended: Acts 1935, No. 194, p. 256; Code 1940, T. 51, §485.

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In this chapter (40 sections)
  1. 40-12-53 · Automobile Accessory Dealers
  2. 40-12-54 · Automobile Garages and Shops
  3. 40-12-55 · Automobile Storage Garages
  4. 40-12-56 · Automobile Storage Other Than in Garages
  5. 40-12-57 · Automobile Tire Retreading Shops
  6. 40-12-58 · Barbers
  7. 40-12-59 · Baseball Parks
  8. 40-12-60 · Battery Shops
  9. 40-12-61 · Beauty Parlors, Etc
  10. 40-12-62 · Bicycles and Motorcycles
  11. 40-12-63 · Blueprint Makers
  12. 40-12-64 · Bond Makers
  13. 40-12-65 · Bottlers
  14. 40-12-66 · Bowling Alleys
  15. 40-12-67 · Brokers and Agents of Iron, Railway, Etc., Supplies
  16. 40-12-68 · Brooms, Brushes, Mops, Etc
  17. 40-12-69 · Cereal Beverages, Carbonated or Other Soft Drinks - Retailers
  18. 40-12-70 · Cereal Beverages, Carbonated or Other Soft Drinks -…
  19. 40-12-71 · Certified Public Accountants
  20. 40-12-72 · Cigars, Cigarettes, Cheroots, Etc. - Retailers
  21. 40-12-73 · Cigars, Cigarettes, Cheroots, Etc. - Wholesalers
  22. 40-12-74 · Circuses
  23. 40-12-75 · Cleaning and Pressing Establishments
  24. 40-12-76 · Coal and Coke Dealers - Maintaining Yards
  25. 40-12-77 · Coal and Coke Dealers - Not Maintaining Yards
  26. 40-12-78 · Coffins and Caskets - Manufacturers
  27. 40-12-79 · Coffins and Caskets - Dealers and Agents
  28. 40-12-80 · Collection Agencies
  29. 40-12-81 · Commission Merchants or Merchandise Brokers
  30. 40-12-82 · Concerts, Musical Entertainments, Etc
  31. 40-12-83 · Conditional Sales Contracts, Drafts, Acceptances, Etc.;…
  32. 40-12-84 · Construction Companies or Contractors
  33. 40-12-85 · Cotton Buyers
  34. 40-12-86 · Cotton Compresses
  35. 40-12-87 · Cottonseed Oil Mills, Cotton Mills, Factories, Etc
  36. 40-12-88 · Cotton Warehouses
  37. 40-12-89 · Credit Agencies
  38. 40-12-90 · Creosoting, Etc
  39. 40-12-91 · Delicatessen Shops
  40. 40-12-92 · Dentists
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