Ala. Code § 45-49-245
Each magazine sold at retail in Mobile County which contains pictures, photographs, or drawings of uncovered female breasts or the uncovered genital organs of any man or woman shall have a stamp affixed to its cover. The Tax Collector of Mobile County shall provide each wholesaler of such magazines with a stamp to be affixed to the magazines, and the wholesaler shall be responsible for affixing the stamp to each magazine that comes within the meaning of this part. If a magazine that comes within the meaning of this part is purchased directly from the publisher, then the retailer shall be responsible for affixing the stamp to each magazine. Magazines purchased directly from the publisher by a customer through a subscription that is delivered by mail are expressly excluded from this part.
Ala. Code § 45-49-245 (1975)