HB 357 Alabama House · 2025 Regular Session

Tobacco products, heated tobacco product definition and tax provided for

HB 357 amends tax code definitions to explicitly include "heated tobacco products" and "snuff" under tobacco product regulations. It adds a new provision (§40-25-25) stating that possessing more than 30 packages of unstamped cigarettes or heated tobacco products is presumed to be for evading taxes. This directly affects tobacco sellers and distributors who must stamp products to comply with tax requirements. The bill clarifies enforcement standards for tax evasion related to unstamped tobacco items, without changing tax rates or creating new taxes.

Bill status signed all 5 stages cleared

Introduction

Feb 2025

Committee Review

Apr 2025

House Passage

May 2025

Senate Passage

May 2025

Signed into Law

May 2025

Introduced Feb 27, 2025 Signed May 27, 2025

Maddy AI version diff · 2 comparisons

What changed between versions

Engrossed → Enrolled · 3 edits · May 27, 2025

MINOR

The bill was finalized for signing into law, changing its status from 'Engrossed' to 'Enrolled' and updating the internal document tracking number. The most significant substantive change is the shift in the effective date for the new tax on heated tobacco products from October 1, 2025, to November 1, 2025, giving manufacturers and retailers an extra month to prepare.

Scope change

The scope of the bill remains focused on amending the Alabama Code to tax heated tobacco products, but the definition of 'cigarettes' was expanded to explicitly include 'cigarettes intended to be heated' to ensure they are taxed alongside traditional cigarettes.

TIMELINE

The effective date for the tax on heated tobacco products was delayed from October 1, 2025, to November 1, 2025.

DEFINITION

The definition of 'cigarettes' was updated to explicitly include 'cigarettes intended to be heated,' ensuring these products are subject to the same tax rates as traditional cigarettes.

TECHNICAL

The bill's internal tracking number was updated from QN7FT45-2 to QN7FT45-3 to reflect its final enrolled status.

Floor votes

How they voted

This bill passed the Senate by voice vote (no roll call recorded).

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

May 7, 2025

Lower · Passed

Hollis Concur In and Adopt - Adopted Roll Call 1233

lower

May 7, 2025

Upper · Passed

Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 1006

upper

May 7, 2025

Upper · Passed

Melson motion to Adopt - Adopted Roll Call 1005

upper

May 7, 2025

Introduced

Finance and Taxation General Fund 1st Amendment Offered (Finance and Taxation General Fund)

upper

Apr 23, 2025

Upper · Passed

Reported Out of Committee Second House

upper

Apr 23, 2025

Introduced

Finance and Taxation General Fund 1st Amendment (Finance and Taxation General Fund)

upper

Apr 15, 2025

Upper · Passed

Pending Committee Action in Second House (Finance and Taxation General Fund)

upper

Apr 10, 2025

Lower · Passed

Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 804

lower

Apr 10, 2025

Lower · Passed

Motion to Adopt - Adopted Roll Call 803

lower

Apr 10, 2025

Introduced

Ways and Means General Fund Engrossed Substitute Offered (Ways and Means General Fund)

lower

Mar 19, 2025

Lower · Passed

Reported Out of Committee House of Origin (Ways and Means General Fund)

lower

Mar 19, 2025

Introduced

Ways and Means General Fund 1st Amendment (Ways and Means General Fund)

lower

Feb 27, 2025

Lower · Passed

Pending Committee Action in House of Origin (Ways and Means General Fund)

lower

1 primary · 0 co-sponsors