Taxation; tobacco interstate warehouser permits required, penalties imposed for violations
SB 134 creates a new permit requirement for businesses that buy tobacco products directly from manufacturers (or their affiliates) and resell them to other permitted Alabama wholesalers across state lines. It directly affects interstate tobacco resellers who operate in multiple states but do not sell directly to end consumers. The bill requires these businesses to register with Alabama’s Department of Revenue as "interstate warehousers" and imposes penalties for failing to comply. Existing rules for tobacco sellers remain unchanged for businesses operating solely within Alabama.
Bill status
signed
all 5 stages cleared
Introduction
Jan 2026
Committee Review
Jan 2026
Senate Passage
Jan 2026
House Passage
Feb 2026
Signed into Law
Feb 2026
Introduced Jan 13, 2026
Signed Feb 12, 2026
Maddy AI version diff · 2 comparisons
What changed between versions
Engrossed
→
Enrolled
·
3 edits
·
Feb 12, 2026
MINOR
The bill was finalized and formatted for official enactment, correcting minor grammatical errors and renumbering section definitions to align with the Code of Alabama. The substantive policy content regarding tobacco taxes and interstate warehousing remains unchanged.
Scope change
The scope of the bill remains the same; it continues to regulate interstate tobacco warehousing and tax stamp affixing in Alabama.
TECHNICAL
Corrected grammatical errors and awkward phrasing throughout the text, such as changing 'who that buy' to 'who buy' and 'irrespective regardless' to 'irrespective'.
Standardized formatting and page headers to reflect the final enrolled version of the bill.
DEFINITION
Reordered and renumbered the list of defined terms (e.g., Wholesale Dealer, Retail Dealer) to match the correct statutory sequence.
Floor votes
How they voted
This bill passed the Senate by voice vote (no roll call recorded).
Full legislative history
Actions timeline
Total actions
21
Key actions
7
Committee
4
Amendments
3
Feb 3, 2026
Lower · Passed
Motion to Read a Third Time and Pass - Adopted Roll Call 251
lower
Jan 21, 2026
Lower · Passed
Reported Out of Committee Second House
lower
Jan 15, 2026
Lower · Passed
Pending Committee Action in Second House (Ways and Means General Fund)
lower
Jan 15, 2026
Upper · Passed
Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 14
upper
Jan 15, 2026
Upper · Passed
Beasley motion to Adopt - Adopted Roll Call 13
upper
Jan 15, 2026
Introduced
County and Municipal Government 1st Amendment Offered (County and Municipal Government)
upper
Jan 14, 2026
Upper · Passed
Reported Out of Committee House of Origin
upper
Jan 14, 2026
Introduced
County and Municipal Government 1st Amendment (County and Municipal Government)
upper
Jan 13, 2026
Upper · Passed
Pending Committee Action in House of Origin (County and Municipal Government)
upper
1 primary · 0 co-sponsors
Sponsors
Role
Legislator
Party
State
District
P
Billy Beasley
DDemocratic
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