MONTGOMERY— Effective January 1, 2016, the tax remitted from the sales of consumable vapor products shall now be distributed to the General Fund.
The legislature has passed and the governor has signed Act No. 2015-535, relating to the distribution of funds collected on consumable vapor products. Sellers making retail sales of consumable vapor products reporting on a monthly, quarterly or annual filing frequency must comply with this new reporting requirement beginning with the report due January 1, 2016.
Retail sales of consumable vapor products, vapor products, etc., are subject to the sales and use tax levies found in Code of Alabama 1975, Sections 40-23-2 and 40-23-61, respectively, as sales of tangible personal property.
media release/ Alabama Department of Revenue
