Ala. Code § 13A-12-3.1

Current through the 2024 Regular Session.

Section 13A-12-3.1 - Definitions

For purposes of this article, the following terms shall have the following meanings:

(1) ALTERNATIVE NICOTINE PRODUCT. The same meaning as in Section 28-11-2.

(2) BOARD. The same meaning as in Section 28-11-2.

(3) BRAND STYLE. A variety of cigarettes distinguished by the tobacco used, tar and nicotine content, flavoring used, size of cigarette, filtration on the cigarette, or packaging.

(4) CLEAR AND CONSPICUOUS STATEMENT. A statement that is of sufficient type size to be clearly readable by the recipient of the communication.

(5) COMMISSIONER. The Commissioner of the Alabama Department of Revenue.

(6) CONSUMER. An individual who acquires or seeks to acquire cigarettes, or any one or more articles taxed herein, for personal use.

(7) DELIVERY SALE. Any sale of cigarettes to a consumer within this state, regardless of whether the seller is located in this state, where either of the following is true:

a. The purchaser submits the order for sale by means of a telephonic or other method of voice transmission, the mails or any other delivery service, facsimile transmission, or the Internet or other online service.

b. The cigarettes are delivered by use of the mails or other delivery service.

(8) DELIVERY SALE OF ELECTRONIC NICOTINE DELIVERY SYSTEMS OR ALTERNATIVE NICOTINE PRODUCTS. Any sale of electronic nicotine delivery systems or alternative nicotine products to a consumer in this state, regardless of whether the seller is located in this state, where either of the following is true:

a. The purchaser submits the order for the sale by means of a telephonic or other method of voice transmission, the mails or any other delivery service, facsimile transmission, or the Internet or other online service.

b. The electronic nicotine delivery systems or alternative nicotine products are delivered by use of the mails or other delivery service.

(9) DELIVERY SALES STATUTES. Those provisions contained within Sections 13A-12-3.2, 13A-12-3.3, 13A-12-3.4, 13A-12-3.5, 13A-12-3.6, and 13A-12-3.7.

(10) DELIVERY SERVICE. Any person, other than a person who makes a delivery sale, who delivers to the consumer the cigarettes sold in a delivery sale.

(11) DEPARTMENT. The Alabama Department of Revenue.

(12) ELECTRONIC NICOTINE DELIVERY SYSTEM. The same meaning as in Section 28-11-2.

(13) GOVERNMENT-ISSUED IDENTIFICATION. A state driver's license, state identification card, passport, a military identification, or an official naturalization or immigration document, including an alien registration recipient card or green card, or an immigrant visa.

(14) LEGAL MINIMUM AGE. 21 years of age.

(15) LIQUID NICOTINE CONTAINER. The same meaning as in Section 28-11-2.

(16) MAILS or MAILING. The shipment of cigarettes through the United States Postal Service.

(17) OUT-OF-STATE SALE. A sale of cigarettes to a consumer located outside of this state where the consumer submits the order for sale by means of a telephonic or other method of voice transmission, the mails or any other delivery service, facsimile transmission, or the Internet or other online service, and where the cigarettes are delivered by use of the mails or other delivery service.

(18) PERSON. Any individual, corporation, partnership, limited liability company, association, or other organization that engages in any for-profit or not-for-profit activities.

(19) SHIPPING DOCUMENTS. Bills of lading, air bills, or any other documents used to evidence the undertaking by a delivery service to deliver letters, packages, or other containers.

(20) SHIPPING PACKAGE. A container in which packs or cartons of cigarettes are shipped in connection with a delivery sale.

(21) STAMP or STAMPS. The stamp or stamps by the use of which the tax levied under this article is paid and shall be designated Alabama Revenue Stamps.

(22) WITHIN THIS STATE. Within the exterior limits of the State of Alabama.

Ala. Code § 13A-12-3.1 (1975)

Amended by Act 2021-453,§ 1, eff. 8/1/2021.

Amended by Act 2019-233,§ 2, eff. 8/1/2019.

Act 2006-619, p. 1694, §1.