The Alabama Department of Revenue (DOR) adopted amendments to the rule concerning the computation of tobacco tax on give-away sample cigarettes, heated tobacco products, and other tobacco products. The regulation includes heated tobacco products as a tobacco product that can be distributed as samples, gratis, and through promotions. The regulation takes effect Oct. 13. [Ala. Dep’t of Revenue, Reg. 810-7-1-.07, 08/29/25 Ala. Admin. Monthly]
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