| Cigarettes | Tax | Code Section |
|---|---|---|
| Each package of 20 cigarettes | "20 Cigarettes" stamp...............42.5¢ | 40-25-2 |
| Each package of 25 cigarettes | "25 Cigarettes" stamp...............53.125¢ | |
| Note: There is a 7½% discount allowed for qualified permitted wholesalers purchasing revenue stamps | ||
| Cheroots, Stogies, Cigars, etc. | Code Section | |||
|---|---|---|---|---|
| Retail Price | Tax per M | Tax on Box of 50 Cigars | Tax per Cigar | 40-25-2 |
| 31/3¢ each or less | $3.00 | 15¢ | .003¢ | |
| Over 31/3¢ and not more than 5¢ | $6.00 | 30¢ | .006¢ | |
| Over 5¢ and not more than 8¢ | $9.00 | 45¢ | .009¢ | |
| Over 8¢ and not more than 10¢ | $15.00 | 75¢ | .015¢ | |
| Over 10¢ and not more than 20¢ | $30.00 | $1.50 | .030¢ | |
| Over 20¢ | $40.50 | $2.02½ | .0405¢ | |
| Little Cigars | Code Section | |
|---|---|---|
| Weight | Tax | 40-25-2 |
| Not weighing over 3 lbs/per thousand | 4¢ each 10 or fractional part thereof | |
| Smoking Tobacco | Code Section | |
|---|---|---|
| Weight | Tax | 40-25-2 |
| 11/8 ounces or less | 4¢ | |
| Over 11/8 ounces, not exceeding 2 ounces | 10¢ | |
| Over 2 ounces, not exceeding 3 ounces | 16¢ | |
| Over 3 ounces, not exceeding 4 ounces | 21¢ | |
| Six cents additional tax for each ounce or fractional part thereof over 4 ounces | ||
| Chewing Tobacco | Code Section | |
|---|---|---|
| Weight | Tax | 40-25-2 |
| Each ounce or fractional part thereof | 1.5¢ | |
| Snuff | Code Section | |
|---|---|---|
| Weight | Tax | 40-25-2 |
| 5/8 ounce or less | 1¢ | |
| Over 5/8 ounce, not exceeding 15/8 ounces | 2¢ | |
| Over 15/8 ounces, not exceeding 2½ ounces | 4¢ | |
| Over 2½ ounces, not exceeding 5 ounces (cans, packages, gullets) | 6¢ | |
| Over 3 ounces, not exceeding 5 ounces (glasses, tumblers, bottles) | 7¢ | |
| Over 5 ounces, not exceeding 6 ounces | 8¢ | |
| Twelve cents additional tax for each ounce or fractional part thereof over 6 ounces | ||
| Playing Cards | Code Section | |
|---|---|---|
| Decks of playing cards containing not more than 54 cards to the deck or package | $.10 per package or deck | 40-12-144 |
| Note:There is a 7½% discount allowed for qualified permitted wholesalers purchasing revenue stamps | ||
| Horse Wagering Fee | Code Section |
|---|---|
| 1% of the operator's horse-racing handle | 11-65-29 |
| Pari-Mutuel Pool Tax | Code Section |
|---|---|
| 1% of the pari-mutuel pool on all pari-mutuel races | 40-26A-2 |
| In addition, 1% of the pari-mutuel pool on all pari-mutuel races requiring the selection of three or more racers |
| Hazardous Waste Fee | Code Section | ||
|---|---|---|---|
| Product | Rate - Emelle Facility Only | Rate - All Other Facilities | 22-30B-2 |
| Hazardous waste listed under Section 3001 of the RCRA of 1976 as amended and "PCB" waste | $21.60/ton | $41.60/ton | |
| Acute hazardous waste listed in 40 CFR 261.33(e) and having an EPA hazardous waste number designation beginning with letter "P" | $83.60/ton | $103.60/ton | |
| Toxic hazardous waste listed in 40 CFR 261.33(f) and having an EPA hazardous waste number designation beginning with letter "U" | $46.60/ton | $66.60/ton | |
| Emission control dust/sludge from the primary production of steel in electric arc furnaces (K061) | $11.60/ton | $11.60/ton | |
| Any hazardous waste that is de-characterized and rendered nonhazardous | $11.60/ton | $11.60/ton | |
| All other waste | $11.60/ton | $11.60/ton | |
| Additional fee | $1.00/ton | $1.00/ton | 22-30B-20 |
| Note: In addition to the above fees which are collected by the Alabama Department of Revenue, $2.40* per ton is collected by counties with hazardous waste facilities. Sumter County also levies $2.00** per drum or $5.00 per ton on waste disposed of at the Emelle disposal facility. Please contact the Alabama Department of Environmental Management (ADEM) concerning any additional fees which they might collect regarding the disposition of hazardous waste. | *22-30B-4 **Act 83-480 | ||
| Storage Tank Trust Fund Charge | Code Section | |
|---|---|---|
| Waste received for disposal in a municipal solid waste landfill. Regulated solid waste that may be approved by ADEM as alternate cover materials in landfills. Regulated solid waste received from out-of-state for disposal at permitted public solid waste facilities.* | $1.00/ton |
22-27-17(a)(1), (4) & (5) |
| Waste received for disposal in public industrial landfills, construction and demolition landfills, non-municipal solid waste incinerators, or composting facilities, which was not generated by the permittee. Regulated solid waste that may be approved by ADEM as alternate cover materials in landfills. Regulated solid waste received from out-of-state for disposal at permitted public solid waste facilities.* | $1.00/ton or $0.25/cubic yard |
22-27-17(a)(2), (4) & (5) |
| Waste generated for disposal in a private solid waste management facility. | $0.25/cubic yard | 22-27-17(a)(3) |
| *Note: There is a 4% discount allowance. Private waste facilities cannot take this allowance. | ||
| Storage Tank Trust Fund Charge | Code Section | |
|---|---|---|
| As of 01/01/04 - Each invoiced gallon | $0.005 per
gallon |
22-35-5 |
| As of 10/01/04 - Each invoiced gallon | $.01 per gallon | |