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FISCAL NOTE
House Bill 529
Committee: Ways and Means General FundSponsor: Representative David Faulkner
Analyst: Tiffany Weaver Date: 04/08/2025
House Bill 529 as introduced would increase receipts to the following funds/entities by an
undetermined amount dependent on the receipts from the $0.10 per milliliter excise tax levied
on consumable vapor products sold by wholesalers and would provide for the distribution of
these proceeds, after the Alabama Department of Revenue retains the amounts necessary to fund
the administrative costs of collecting the tax, as follows:
State General Fund 50%
Counties (on a prorated basis per population)25%
Municipalities (on a prorated basis per population)25%
This bill would increase the obligations of the Alabama Department of Revenue by an
undetermined amount dependent on the cost to: (1) license businesses to sell consumable vapor
products; and (2) to adopt rules to administer and enforce this bill. These costs would be offset,
in whole or in part, by the collection of additional fines levied by this bill, ranging from $100 to
$1000.
This bill would also increase the obligations of the Alcoholic Beverage Control Board by an
undetermind amount dependent on the cost to seize and destroy contraband, as defined by this
bill, which would be offset, in whole or in part, by an estimated minimum of $1.28 million
annually for the $150 permit fee established by this bill to allow distribution of alternative
nicotine products or electronic nicotine delivery products.
This bill could also increase receipts to the State General Fund and municipal general funds
from fines; increase receipts to the State General Fund, county general funds, municipal general FN-QNHC745-1
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from fines; increase receipts to the State General Fund, county general funds, municipal general
funds, and other funds to which court costs are deposited; and could increase the obligations of
the State General Fund, district attorneys, and the local jails by an amount dependent upon the
number of persons charged with and convicted of the offenses provided by this bill and the
penalties given.