Effective October 1, 2026, Act 2025-377 levies a state excise tax of $0.10 per milliliter on all consumable vapor products sold at wholesale or imported into this state for use, consumption, or sale at retail. Any county or municipality that does not levy a local tax on consumable vapor products will receive a portion of the state vapor products tax based upon the ratio of the population of each county or municipality to the total population of all counties or municipalities in the state. Any county/municipality that has a local vapor products tax as of October 1, 2025, will not be eligible to receive a distribution from the proceeds of the state consumable vapor products tax. Furthermore, no county or municipality may levy an additional tax or license fee on the sale of consumable vapor product taxes after October 1, 2025.
For distribution purposes, complete the attached questionnaire and email it to
Tobacco.Account@revenue.alabama.gov or send it to the address below by September 1, 2025.
Contact
Business and License Tax Division
Tobacco Tax Section
P.O. Box 327555
Montgomery, AL 36132-7555
334-242-9627
Tobacco.Account@revenue.alabama.gov