On June 20, 2025, ALDOR requested that all counties and municipalities complete the vapor products tax questionnaire and return it by September 1, 2025. If you have not returned the questionnaire required for your jurisdiction, do so immediately.
What should I do if my locality DOES NOT have a vapor products tax?
You must return the questionnaire whether or not you have a vapor products tax to include your locality in the quarterly vapor products tax distribution. Note: You must be registered with STAARS (https://comptroller.alabama.gov/) to receive the proceeds of the tax collections.
What should I do if my locality DOES have a vapor products tax?
Provide a copy of the resolution or ordinance, complete the attached tax rate confirmation form and the questionnaire, and email these documents to Tobacco.Account@revenue.alabama.gov or mail them to the address below. Localities with a vapor products tax levy are ineligible to receive a distribution from the state $0.10 vapor tax whether the local vapor tax levy is being collected or not.
ALDOR is required to publish tobacco and vapor tax rates on its website. Section 11-51-210, Code of Ala. 1975,requires all counties and municipalities to notify ALDOR in writing of a new tax levy or amendment to an existing tax levy at least 60 days prior to the effective date of the new tax or amendment. Additionally, the effective date of the new tax levy or amendment of an existing tax levy shall be the first day of the third month following ALDOR’s receipt of proper notification as required by law.
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