The new heated tobacco products (HTP) tax stamps will be available for purchase beginning December 1, 2025. Stamps for both state and state-administered counties will come in denominations of 3,000 per roll or 1,500 per sheet. The new tax stamps will be included in the existing state cigarette (SCT) and county cigarette (CCT) tax types. A discount of 4.75 percent will be allowed for purchases by permitted wholesalers.
Order the state HTP stamps by clicking the “Order state cigarette stamps” link in My Alabama Taxes. In the “Type” column, select State HTP Roll or State HTP Sheet from the dropdown listing. In addition, HTP tabs have been added to the existing resident and nonresident wholesaler tax returns to account for HTP stamps.
Order the state-administered county HTP stamps by clicking the “Order county cigarette stamps” link in My Alabama Taxes. A Heated Tobacco Products checkbox column has been added and must be completed to order county HTP stamps. An HTP option for each county has been added in the dropdown county column to account for the HTP stamps on the county wholesaler return.
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