Alabama 2025 Regular Session

Alabama House Bill HB529 Compare Versions

Version 1 (Old)

Version 2 (New)

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1		-	~~HB529ENGROSSED~~
	1	+	HB529INTRODUCED
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3	3		HB529
4		-	~~HGKPW66-2~~
	4	+	ARRTLSS-1
5	5		By Representative Faulkner
6	6		RFD: Ways and Means General Fund
7	7		First Read: 03-Apr-25
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12		-	5 ~~HB529 Engrossed~~
	12	+	5 ARRTLSS-1 03/28/2025 TEW (F)dj 2025-1079
13	13		Page 1
14	14		First Read: 03-Apr-25
	15	+	SYNOPSIS:
	16	+	Under existing law, no additional tax is levied
	17	+	on consumable vapor products beyond the general sales
	18	+	tax.
	19	+	This bill would levy a tax on these products and
	20	+	provide for the reporting, collection, and distribution
	21	+	of the proceeds from this tax.
	22	+	This bill would also provide for the permitting
	23	+	of retailers of these products and would impose
	24	+	criminal penalties for violations of this act.
15	25		A BILL
16	26		TO BE ENTITLED
17	27		AN ACT
18	28		Relating to consumable vapor product; to levy a tax on
19	29		these products and provide for the reporting, collection, and
20	30		distribution of the proceeds from these taxes; to provide for
21	31		recordkeeping; to amend Sections 28-11-2, 28-11-7 and
22	32		28-11-17.1, Code of Alabama 1975, to provide for the
23	33		permitting of retailers of these products; and to provide
24	34		criminal penalties for violations of these provisions.
25	35		BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
26	36		Section 1. For the purposes of Sections 1 through 6,
27		-	the following terms have the respective meanings ascribed to
28		-	them by this section:
29		-	(1) CONSUMABLE VAPOR PRODUCT. The same meaning as the
30		-	term defined in Section 40-23-1, Code of Alabama 1975.
31		-	(2) DEPARTMENT. The Alabama Department of Revenue.
32		-	(3) PERSON. Any individual, corporation, partnership,
33		-	limited liability company, association, limited liability
34		-	partnership, or other organization that engages in any
35		-	for-profit or not-for-profit activities.
36		-	Section 2. (a) Beginning October 1, 2026, there is
37		-	levied an excise tax upon all consumable vapor product sold at
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65		-	28 HB529 ~~Engrossed~~
	64	+	28 HB529 INTRODUCED
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	66	+	Section 1. For the purposes of Sections 1 through 6,
	67	+	the following terms have the respective meanings ascribed to
	68	+	them by this section:
	69	+	(1) CONSUMABLE VAPOR PRODUCT. The same meaning as the
	70	+	term defined in Section 40-23-1, Code of Alabama 1975.
	71	+	(2) DEPARTMENT. The Alabama Department of Revenue.
	72	+	(3) PERSON. Any individual, corporation, partnership,
	73	+	limited liability company, association, limited liability
	74	+	partnership, or other organization that engages in any
	75	+	for-profit or not-for-profit activities.
	76	+	Section 2. (a) Beginning October 1, 2026, there is
67	77		levied an excise tax upon all consumable vapor product sold at
68	78		wholesale in this state or imported into this state for use,
69	79		consumption, or sale at retail. The tax shall be ten cents
70	80		($0.10) per milliliter of a consumable vapor product. The tax
71	81		shall not apply to sales between licensed wholesalers, being
72	82		the purpose and intent of this provision that the tax levied
73	83		is a levy on the ultimate consumer or user of consumable vapor
74	84		products with the wholesaler acting merely as an agent of the
75	85		state for the collection and payment of the tax to the state.
76	86		(b)(1) Except as provided in subdivision (2), the tax
77	87		shall be in addition to all other licenses and taxes levied by
78	88		law.
79		-	(2) The tax levied in subsection (a) shall be in lieu
80		-	of any business license fee measured by the volume of sale for
81		-	selling consumable vapor products. Any act of the Legislature
82		-	or resolution by a county commission passed or enacted on or
83		-	before October 1, 2025, imposing a business license fee on
84		-	engaging in the business of selling consumable vapor products,
85		-	is void. Nothing in this section shall be construed to
86		-	restrict a municipality’s authority to issue a business
87		-	license pursuant to Article 2 of Chapter 51 of Title 11 on the
88		-	privilege of doing business as a consumable vapor products
89		-	wholesaler, importer, or retailer. Any business license issued
90		-	pursuant to Article 2 of Chapter 51 of Title 11 shall not be
91		-	measured by the volume of sale for selling consumable vapor
92		-	products.
93		-	(3) Notwithstanding any other provision of this act, an
94		-	act of the Legislature or an ordinance or resolution by a
95		-	taxing authority passed or enacted on or before October 1,
	89	+	(2) The tax levied in subsection (a) shall be exclusive
	90	+	and shall be in lieu of any other or additional county or
	91	+	municipal taxes or license fees imposed on the sale or use of
	92	+	consumable vapor products, and any act of the Legislature or
	93	+	an ordinance or resolution by a taxing authority passed or
	94	+	enacted on or before October 1, 2026, imposing a local tax or
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123		-	56 HB529 ~~Engrossed~~
	122	+	56 HB529 INTRODUCED
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125		-	taxing authority passed or enacted on or before October 1,
126		-	2025, imposing or providing for the levy of a local tax or
127		-	license fee shall remain operative; however, no additional
128		-	local tax or license fee may be levied on the sale of
129		-	consumable vapor products after the effective date of this
130		-	act.
	124	+	enacted on or before October 1, 2026, imposing a local tax or
	125	+	local license fee on consumable vapor products is void.
131	126		(c) The tax shall not apply to any consumable vapor
132	127		product exported from this state for which proof of export is
133	128		available in the form of a bill of lading, shipping document,
134	129		and/or invoice.
135		-	Section 3. (a) The proceeds from the tax levied in
136		-	Section 2 and the penalties collected under the provisions of
137		-	this act shall be remitted to the department, which shall
138		-	retain the amount necessary to fund the administrative costs
139		-	of collecting the tax. Except as provided in subsection (b),
140		-	the balance of the proceeds collected shall be distributed
141		-	quarterly as follows:
	130	+	Section 3. The proceeds from the tax levied in Section
	131	+	2 and the penalties collected under the provisions of this act
	132	+	shall be remitted to the department, which shall retain the
	133	+	amount necessary to fund the administrative costs of
	134	+	collecting the tax. The balance of the proceeds collected
	135	+	shall be distributed quarterly as follows:
142	136		(1) Fifty percent to the State Treasury to the State
143	137		General Fund.
144	138		(2) Twenty-five percent to the counties in the state on
145	139		a basis of the ratio of the population of each county to the
146	140		total population of all counties in the state, as determined
147	141		in the most recent federal census prior to the distribution.
148	142		(3) Twenty-five percent to the municipalities in the
149	143		state on a basis of the ratio of the population of each
150	144		municipality to the total population of all municipalities in
151	145		the state, as determined in the most recent federal census
152	146		prior to distribution.
153		-	(b) Notwithstanding subdivisions (2) and (3) of
	147	+	Section 4. (a)(1) Before any person engages in the
	148	+	business of selling consumable vapor products on which the tax
	149	+	levied in Section 2 has not been paid to the department, the
	150	+	person shall apply for a license in a manner provided by rule
	151	+	of the department. The license shall be a condition precedent
	152	+	to engaging or continuing in the business of selling vapor
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181		-	84 HB529 ~~Engrossed~~
	180	+	84 HB529 INTRODUCED
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183		-	(b) Notwithstanding subdivisions (2) and (3) of
184		-	subsection (a), no county or municipality that levies a local
185		-	tax on the sale of consumable vapor products, or substantially
186		-	similar products, at wholesale or retail may receive a
187		-	distribution of proceeds pursuant to this section.
188		-	Section 4. (a)(1) Before any person engages in the
189		-	business of selling consumable vapor products on which the tax
190		-	levied in Section 2 has not been paid to the department, the
191		-	person shall apply for a license in a manner provided by rule
192		-	of the department. The license shall be a condition precedent
193	182		to engaging or continuing in the business of selling vapor
194	183		product. Failure to submit a properly completed license
195	184		application may result in a delay in processing the
196	185		application or denial of the license.
197	186		(2) The department shall assess the penalties under
198	187		Section 40-25-16.1, Code of Alabama 1975, on any person who
199	188		engages in the business of selling any consumable vapor
200	189		product for which a license is required by this act without
201	190		having first obtained and subsequently retained a valid
202	191		license.
203	192		(b) On or before the 20th day of each month, each
204	193		person on whom the tax is imposed shall submit a statement to
205	194		the department showing the amounts utilized in the measurement
206	195		of the tax and all other information required by the
207	196		department and shall pay to the department the amount of tax
208	197		shown due.
209	198		(c) A licensee who timely files a return with the
210	199		payment due may deduct from the amount of tax payable with the
211	200		return a discount of 4.75 percent of the amount of tax payable
	201	+	to the state. If the person does not remit the full amount
	202	+	listed as due on the tax return, any discount claimed by the
	203	+	person is disallowed.
	204	+	(d) It is the duty of every person receiving, storing,
	205	+	selling, or handling consumable vapor products subject to the
	206	+	tax to keep and preserve all documents relating to the
	207	+	purchase, sale, exchange, or receipt of all consumable vapor
	208	+	products subject to the tax. Any authorized representative of
	209	+	the department may audit and inspect this documentation during
	210	+	normal business hours of the seller. The purchaser shall
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	238	+	112 HB529 INTRODUCED
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241		-	return a discount of 4.75 percent of the amount of tax payable
242		-	to the state. If the person does not remit the full amount
243		-	listed as due on the tax return, any discount claimed by the
244		-	person is disallowed.
245		-	(d) It is the duty of every person receiving, storing,
246		-	selling, or handling consumable vapor products subject to the
247		-	tax to keep and preserve all documents relating to the
248		-	purchase, sale, exchange, or receipt of all consumable vapor
249		-	products subject to the tax. Any authorized representative of
250		-	the department may audit and inspect this documentation during
251	240		normal business hours of the seller. The purchaser shall
252	241		retain all purchase invoices from the source for every
253	242		purchase of consumable vapor products received for a period of
254	243		90 days at the purchaser's location. At the end of the 90
255	244		days, the purchase records shall be maintained with the
256	245		required books and records for a period of three years from
257	246		the date of purchase.
258	247		Section 5. (a) Any person subject to this act who fails
259	248		to make any report required of them by the department or who
260	249		fails to keep any of the records required by this act shall be
261	250		guilty of a Class B misdemeanor. Each month of such failure
262	251		shall constitute a separate offense. Consumable vapor products
263	252		shall be included in the informational report for tobacco
264	253		products filed with the department pursuant to and subject to
265	254		the penalties of Section 40-23-260, Code of Alabama 1975.
266	255		(b) Any taxpayer who violates this section may be
267	256		restrained from continuing in business, and the proper
268	257		prosecution shall be instituted in the name of the State of
269	258		Alabama by the Attorney General or by the counsel of the
	259	+	department until the person complies with this act.
	260	+	Section 6. (a) The Alabama Alcoholic Beverage Control
	261	+	Board or any law enforcement officer may confiscate any
	262	+	consumable vapor product in the possession of a person selling
	263	+	or offering for sale consumable vapor products that does not
	264	+	hold the permit required pursuant to Section 28-11-7, Code of
	265	+	Alabama 1975.
	266	+	(b) Any product confiscated pursuant to this section
	267	+	shall be contraband and destroyed in a manner provided by the
	268	+	board.
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	296	+	140 HB529 INTRODUCED
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299		-	Alabama by the Attorney General or by the counsel of the
300		-	department until the person complies with this act.
301		-	Section 6. (a) The Alabama Alcoholic Beverage Control
302		-	Board or any law enforcement officer may confiscate any
303		-	consumable vapor product in the possession of a person selling
304		-	or offering for sale consumable vapor products that does not
305		-	hold the permit required pursuant to Section 28-11-7, Code of
306		-	Alabama 1975.
307		-	(b) Any product confiscated pursuant to this section
308		-	shall be contraband and destroyed in a manner provided by the
309	298		board.
310	299		Section 7. Sections 28-11-2, 28-11-7, and 28-11-17.1
311	300		Code of Alabama 1975, are amended to read as follows:
312	301		"§28-11-2
313	302		For purposes of this chapter, the following terms have
314	303		the following meanings unless the context clearly indicates
315	304		otherwise:
316	305		(1) ALTERNATIVE NICOTINE PRODUCT. The term alternative
317	306		nicotine product includes any product that consists of or
318	307		contains nicotine that can be ingested into the body by
319	308		chewing, smoking, absorbing, dissolving, inhaling, snorting,
320	309		sniffing, or by any other means. The term does not include a
321	310		tobacco product, electronic nicotine delivery system, or any
322	311		product that has been approved by the United States Food and
323	312		Drug Administration for sale as a tobacco cessation product or
324	313		for other medical purposes and that is being marketed and sold
325	314		solely for that purpose.
326	315		(2) BOARD. The Alabama Alcoholic Beverage Control
327	316		Board.
	317	+	(3) CHILD-RESISTANT PACKAGING. Liquid nicotine
	318	+	container packaging meeting the requirements of 15 U.S.C. §
	319	+	1472a.
	320	+	(4) COMMISSIONER. The Commissioner of the Department of
	321	+	Revenue.
	322	+	(5) DISTRIBUTION. To sell, barter, exchange, or give
	323	+	tobacco or tobacco products for promotional purposes or for
	324	+	gratis.
	325	+	(6) ELECTRONIC NICOTINE DELIVERY SYSTEM. Any electronic
	326	+	device that uses a battery and heating element in combination
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357		-	Board.
358		-	(3) CHILD-RESISTANT PACKAGING. Liquid nicotine
359		-	container packaging meeting the requirements of 15 U.S.C. §
360		-	1472a.
361		-	(4) COMMISSIONER. The Commissioner of the Department of
362		-	Revenue.
363		-	(5) DISTRIBUTION. To sell, barter, exchange, or give
364		-	tobacco or tobacco products for promotional purposes or for
365		-	gratis.
366		-	(6) ELECTRONIC NICOTINE DELIVERY SYSTEM. Any electronic
367	356		device that uses a battery and heating element in combination
368	357		with an e-liquid or tobacco to produce a vapor that delivers
369	358		nicotine to the individual inhaling from the device to
370	359		simulate smoking, and includes, but is not limited to,
371	360		products that may be offered to, purchased by, or marketed to
372	361		consumers as an electronic cigarette, electronic cigar,
373	362		electronic cigarillo, electronic pipe, electronic hookah, vape
374	363		pen, vape tool, vaping device, or any variation of these
375	364		terms. The term also includes any e-liquid intended to be
376	365		vaporized in any device included in this subdivision.
377	366		(7) ELECTRONIC NICOTINE DELIVERY SYSTEM RETAILER. Any
378	367		retail business which offers for sale electronic nicotine
379	368		delivery systems.
380	369		(8) E-LIQUID. A liquid that contains nicotine and may
381	370		include flavorings or other ingredients that are intended for
382	371		use in an electronic nicotine delivery system . This term also
383	372		includes "consumable vapor product" as the term is defined in
384	373		Section 40-23-1.
385	374		(9) E-LIQUID MANUFACTURER. Any person who manufactures,
	375	+	fabricates, assembles, processes, mixes, prepares, labels,
	376	+	repacks, or relabels an e-liquid to be sealed in final
	377	+	packaging intended for consumer use. This term includes an
	378	+	owner of a brand or formula for an e-liquid who contracts with
	379	+	another person to complete the fabrication and assembly of the
	380	+	product to the brand or formula owner's standards.
	381	+	(10) FDA. The United States Food and Drug
	382	+	Administration.
	383	+	(11) LIQUID NICOTINE CONTAINER. A bottle or other
	384	+	container of a liquid product that is intended to be vaporized
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415		-	(9) E-LIQUID MANUFACTURER. Any person who manufactures,
416		-	fabricates, assembles, processes, mixes, prepares, labels,
417		-	repacks, or relabels an e-liquid to be sealed in final
418		-	packaging intended for consumer use. This term includes an
419		-	owner of a brand or formula for an e-liquid who contracts with
420		-	another person to complete the fabrication and assembly of the
421		-	product to the brand or formula owner's standards.
422		-	(10) FDA. The United States Food and Drug
423		-	Administration.
424		-	(11) LIQUID NICOTINE CONTAINER. A bottle or other
425	414		container of a liquid product that is intended to be vaporized
426	415		and inhaled using an electronic nicotine delivery system. The
427	416		term does not include a container holding liquid that is
428	417		intended for use in a vapor product if the container is
429	418		pre-filled and sealed by the manufacturer and is not intended
430	419		to be opened by the consumer.
431	420		(12) MINOR. Any individual under the age of 19 years.
432	421		(13) PERSON. Any natural person, firm, partnership,
433	422		association, company, corporation, or other entity. Person
434	423		does not include a manufacturer or wholesaler of tobacco or
435	424		tobacco products nor does it include employees of the permit
436	425		holder.
437	426		(14) PROOF OF IDENTIFICATION. Any one or more of the
438	427		following documents used for purposes of determining the age
439	428		of an individual purchasing, attempting to purchase, or
440	429		receiving tobacco, tobacco products, electronic nicotine
441	430		delivery systems, or alternative nicotine products:
442	431		a. A valid driver's license issued by any state and
443	432		bearing the photograph of the presenting individual.
	433	+	b. United States Uniform Service Identification.
	434	+	c. A valid passport.
	435	+	d. A valid identification card issued by any state
	436	+	agency for the purpose of identification and bearing the
	437	+	photograph and date of birth of the presenting individual.
	438	+	e. For legal mail order purposes only, a valid signed
	439	+	certification that will verify the individual is 21 years of
	440	+	age or older.
	441	+	(15) RESPONSIBLE VENDOR PROGRAM. A program administered
	442	+	by the board to encourage and support vendors in training
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471		-	224 HB529 ~~Engrossed~~
	470	+	224 HB529 INTRODUCED
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473		-	bearing the photograph of the presenting individual.
474		-	b. United States Uniform Service Identification.
475		-	c. A valid passport.
476		-	d. A valid identification card issued by any state
477		-	agency for the purpose of identification and bearing the
478		-	photograph and date of birth of the presenting individual.
479		-	e. For legal mail order purposes only, a valid signed
480		-	certification that will verify the individual is 21 years of
481		-	age or older.
482		-	(15) RESPONSIBLE VENDOR PROGRAM. A program administered
483	472		by the board to encourage and support vendors in training
484	473		employees in legal and responsible sales practices.
485	474		(16) SAMPLER. Any business or person who distributes
486	475		tobacco or tobacco products for promotional purposes.
487	476		(17) SELF-SERVICE DISPLAY. A display that contains
488	477		tobacco or tobacco products and is located in an area openly
489	478		accessible to purchasers at retail and from which the
490	479		purchasers can readily access tobacco or tobacco products
491	480		without the assistance of the tobacco permit holder or an
492	481		employee of the permit holder. A display case that holds
493	482		tobacco or tobacco products behind locked doors does not
494	483		constitute a self-service display.
495	484		(18) SPECIALTY RETAILER OF ELECTRONIC NICOTINE DELIVERY
496	485		SYSTEMS. A business establishment at which any of the
497	486		following are true:
498	487		a. The sale of electronic nicotine delivery systems
499	488		accounts for more than 35 percent of the total quarterly gross
500	489		receipts for the establishment.
501	490		b. Twenty percent or more of the public retail floor
	491	+	space is allocated for the offering, displaying, or storage of
	492	+	electronic nicotine delivery systems.
	493	+	c. Twenty percent or more of the total shelf space,
	494	+	including retail floor shelf space and shelf space in areas
	495	+	accessible only to employees, is allocated for the offering,
	496	+	displaying, or storage of electronic nicotine delivery
	497	+	systems.
	498	+	d. The retail space features a self-service display for
	499	+	electronic nicotine delivery systems.
	500	+	e. Samples of electronic nicotine delivery systems are
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531		-	b. Twenty percent or more of the public retail floor
532		-	space is allocated for the offering, displaying, or storage of
533		-	electronic nicotine delivery systems.
534		-	c. Twenty percent or more of the total shelf space,
535		-	including retail floor shelf space and shelf space in areas
536		-	accessible only to employees, is allocated for the offering,
537		-	displaying, or storage of electronic nicotine delivery
538		-	systems.
539		-	d. The retail space features a self-service display for
540		-	electronic nicotine delivery systems.
541	530		e. Samples of electronic nicotine delivery systems are
542	531		offered to customers.
543	532		f. Liquids intended to be vaporized through the use of
544	533		an electronic nicotine delivery system are produced at the
545	534		facility or are produced by the owner of the establishment or
546	535		any of its agents or employees for sale at the establishment.
547	536		(19) TOBACCO or TOBACCO PRODUCT. Any product made or
548	537		derived from tobacco that is intended for human consumption,
549	538		including any component, part, or accessory of a tobacco
550	539		product, except for raw materials other than tobacco used in
551	540		manufacturing a component, part, or accessory of a tobacco
552	541		product, but does not include an article that is a drug under
553	542		Section 201(g)(1) of the Federal Food, Drug, and Cosmetic Act,
554	543		a device under Section 201(h) of the Federal Food, Drug, and
555	544		Cosmetic Act, or a combination product described in Section
556	545		503(g) of the Federal Food, Drug, and Cosmetic Act.
557	546		(20) TOBACCO PERMIT. A permit issued by the board to
558	547		allow the permit holder to engage in the distribution of
559	548		tobacco, tobacco products, electronic nicotine delivery
	549	+	systems, or alternative nicotine products at the location
	550	+	identified in the permit.
	551	+	(21) TOBACCO SPECIALTY STORE. A business that derives
	552	+	at least 75 percent of its revenue from tobacco or tobacco
	553	+	products."
	554	+	"§28-11-7
	555	+	(a)(1) Any person who distributes tobacco , or tobacco
	556	+	products, electronic nicotine delivery systems, or alternative
	557	+	nicotine products within this state shall first obtain a
	558	+	permit from the board for each location of distribution. There
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589		-	tobacco, tobacco products, electronic nicotine delivery
590		-	systems, or alternative nicotine products at the location
591		-	identified in the permit.
592		-	(21) TOBACCO SPECIALTY STORE. A business that derives
593		-	at least 75 percent of its revenue from tobacco or tobacco
594		-	products."
595		-	"§28-11-7
596		-	(a)(1) Any person who distributes tobacco , or tobacco
597		-	products, electronic nicotine delivery systems, or alternative
598		-	nicotine products within this state shall first obtain a
599	588		permit from the board for each location of distribution. There
600	589		is no fee for the permit.
601	590		(2) Any person who distributes alternative nicotine
602	591		products or electronic nicotine delivery systems within this
603	592		state shall first obtain a permit from the board for each
604	593		location of distribution. An annual fee of one hundred fifty
605	594		dollars ($150) is established for this permit. The proceeds
606	595		from this permit fee shall be credited to the board and used
607	596		for the operational costs of enforcing this chapter.
608	597		(b) Any person who maintains a tobacco, tobacco
609	598		product, electronic nicotine delivery system, or alternative
610	599		nicotine product vending machine on his or her property in
611	600		this state shall first obtain a permit from the board for each
612	601		machine at each machine location. The permit for each machine
613	602		shall be posted in a conspicuous place on the machine.
614	603		(c) A permit shall be valid only for the location
615	604		specified in the permit application.
616	605		(d) A permit is not transferable or assignable and
617	606		shall be renewed annually. Notwithstanding the foregoing, if a
	607	+	location for which a permit is obtained is sold or
	608	+	transferred, the permit shall be transferred to the person
	609	+	obtaining control of the location and shall be valid for 30
	610	+	days after the transfer during which time a new permit shall
	611	+	be obtained.
	612	+	(e) If feasible, the board by rule may adopt procedures
	613	+	for the issuance and renewal of permits which combine tobacco
	614	+	permit procedures with the application and licensing
	615	+	procedures for alcoholic beverages."
	616	+	"§28-11-17.1
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647		-	shall be renewed annually. Notwithstanding the foregoing, if a
648		-	location for which a permit is obtained is sold or
649		-	transferred, the permit shall be transferred to the person
650		-	obtaining control of the location and shall be valid for 30
651		-	days after the transfer during which time a new permit shall
652		-	be obtained.
653		-	(e) If feasible, the board by rule may adopt procedures
654		-	for the issuance and renewal of permits which combine tobacco
655		-	permit procedures with the application and licensing
656		-	procedures for alcoholic beverages."
657	646		"§28-11-17.1
658	647		(a)(1) Beginning March 1, 2022, or other date not more
659	648		than 30 days following a premarket tobacco application
660	649		submission deadline issued by the FDA, whichever is later,
661	650		every e-liquid manufacturer and manufacturer of alternative
662	651		nicotine products whose products are sold in this state,
663	652		whether directly or through a distributor, retailer, or
664	653		similar intermediary or intermediaries, shall execute and
665	654		deliver on a form prescribed by the commissioner, a
666	655		certification to the commissioner certifying, under penalty of
667	656		perjury, either of the following:
668	657		a. The product was on the market in the United States
669	658		as of August 8, 2016, and the manufacturer has applied for a
670	659		marketing order pursuant to 21 U.S.C. § 387j for the e-liquid,
671	660		e-liquid in combination with an electronic nicotine delivery
672	661		system, or alternative nicotine product that was on the market
673	662		in the United States as of April 12, 2022 and the manufacturer
674	663		applied for a marketing order pursuant to 21 U.S.C. § 387j on
675	664		or before May 14, 2022; , whichever is applicable, by
	665	+	submitting a premarket tobacco product application on or
	666	+	before September 9, 2020, to the FDA; and either of the
	667	+	following is true:
	668	+	1. The premarket tobacco product application for the
	669	+	product remains under review by the FDA.
	670	+	2. The FDA has issued a no marketing order for the
	671	+	e-liquid, e-liquid in combination with an electronic nicotine
	672	+	delivery system, or alternative nicotine product, whichever is
	673	+	applicable, from the FDA; however, the agency or a federal
	674	+	court has issued a stay order or injunction during the
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	702	+	336 HB529 INTRODUCED
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705		-	or before May 14, 2022; , whichever is applicable, by
706		-	submitting a premarket tobacco product application on or
707		-	before September 9, 2020, to the FDA; and either of the
708		-	following is true:
709		-	1. The premarket tobacco product application for the
710		-	product remains under review by the FDA.
711		-	2. The FDA has issued a no marketing order for the
712		-	e-liquid, e-liquid in combination with an electronic nicotine
713		-	delivery system, or alternative nicotine product, whichever is
714		-	applicable, from the FDA; however, the agency or a federal
715	704		court has issued a stay order or injunction during the
716	705		pendency of the manufacturer's appeal of the no marketing
717	706		order.
718	707		b. The manufacturer has received a marketing order or
719	708		other authorization under 21 U.S.C. § 387j for the e-liquid,
720	709		e-liquid in combination with an electronic nicotine delivery
721	710		system, or alternative nicotine product, whichever is
722	711		applicable, from the FDA.
723	712		(2) In addition to the requirements in subdivision (1),
724	713		each manufacturer shall provide a copy of the cover page of
725	714		the premarket tobacco application with evidence of receipt of
726	715		the application by the FDA or a copy of the cover page of the
727	716		marketing order or other authorization issued pursuant to 21
728	717		U.S.C. § 387j, whichever is applicable.
729		-	(3) If an alternative nicotine manufacturer can
730		-	demonstrate to the commissioner that an alternative nicotine
731		-	product was on the U.S. market as of April 14, 2022, and the
732		-	manufacturer applied for a premarket tobacco product
733		-	application ("PMTA") prior to May 14, 2022, pursuant to
	718	+	(b) Any manufacturer submitting a certification
	719	+	pursuant to subsection (a) shall notify the commissioner
	720	+	within 30 days of any material change to the certification,
	721	+	including issuance by the FDA of any of the following:
	722	+	(1) A market order or other authorization pursuant to
	723	+	21 U.S.C. § 387j.
	724	+	(2) An order requiring a manufacturer to remove a
	725	+	product from the market either temporarily or permanently.
	726	+	(3) Any notice of action taken by the FDA affecting the
	727	+	ability of the new product to be introduced or delivered into
	728	+	interstate commerce for commercial distribution.
	729	+	(4) Any change in policy that results in a product no
	730	+	longer being exempt from federal enforcement oversight.
	731	+	(c) The commissioner shall develop and maintain a
	732	+	directory listing all e-liquid manufacturers and manufacturers
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763		-	~~application ("PMTA") prior to May 14,~~ ~~2022, pursuant to~~
764		-	~~federal law,~~ ~~and the PMTA remains under review by the FDA, the~~
765		-	~~alternative nicotine product shall be added to the directory~~
766		-	~~upon request by the manufacturer if the manufacturer provides~~
767		-	the ~~Alabama Department~~ of ~~Revenue with~~ the ~~alternative~~
768		-	~~nicotine product's FDA submission tracking number (STN), as~~
769		-	~~received~~ by ~~the manufacturer after proper PMTA filing~~.
770		-	(4) To the ~~extent that 21 U.S.C. § 387j is amended, or~~
771		-	~~subsequent regulations~~ or ~~other official federal guidance is~~
772		-	~~issued~~, ~~changing compliance requirements~~ or ~~standards for an~~
773		-	~~e-liquid, e-liquid~~ ~~in combination~~ with ~~an electronic nicotine~~
774		-	~~delivery system,~~ ~~or alternative nicotine product to become~~
775		-	~~federally compliant,~~ each ~~manufacturer of an e-liquid~~,
776		-	~~e-liquid in combination with an electronic nicotine delivery~~
777		-	~~system,~~ or ~~alternative nicotine product, as applicable, that~~
778		-	~~is sold for retail sale in Alabama shall submit documentation~~
779		-	to the ~~commissioner substantiating compliance with such new~~
780		-	~~federal requirements or standards within 30 days~~ of ~~when~~
781		-	~~compliance with such requirement or standard is mandated.~~
782		-	~~Failure to substantiate compliance with new federal~~
783		-	~~requirements or standards shall~~ be ~~grounds for removal of~~ the
784		-	~~manufacturer~~ and ~~its e-liquid, e-liquid in combination with an~~
785		-	~~electronic nicotine delivery system, or alternative nicotine~~
786		-	~~product~~, ~~as applicable,~~ ~~from the directory established~~
787		-	~~pursuant to subsection (d).~~
788		-	~~(b) Any manufacturer submitting~~ a ~~certification~~
789		-	~~pursuant to subsection (a) shall notify the commissioner~~
790		-	~~within 30 days of any material change to~~ the ~~certification,~~
791		-	~~including issuance by~~ the ~~FDA of any of~~ the ~~following:~~
	762	+	directory listing all e-liquid manufacturers and manufacturers
	763	+	of alternative nicotine products that have provided
	764	+	certifications that comply with subsection (a) and all
	765	+	products that are listed in those certifications.
	766	+	(d) The commissioner shall do all of the following:
	767	+	(1) Make the directory available for public inspection
	768	+	on its website by May 1, 2022.
	769	+	(2) Update the directory as necessary in order to
	770	+	correct mistakes and to add or remove e-liquid manufacturers,
	771	+	manufacturers of alternative nicotine products, or products
	772	+	manufactured by those manufacturers consistent with the
	773	+	requirements of subsections (a) and (b) on a monthly basis.
	774	+	(3) Send monthly notifications to each wholesaler,
	775	+	jobber, semijobber, retailer, importer, or distributor of
	776	+	tobacco products that have qualified or registered with the
	777	+	Department of Revenue, by electronic communication, containing
	778	+	a list of all changes that have been made to the directory in
	779	+	the previous month. In lieu of sending monthly notifications,
	780	+	the commissioner may make the information available in a
	781	+	prominent place on the Department of Revenue's public website.
	782	+	(4) Information required to be listed in the directory
	783	+	shall not be subject to the confidentiality and disclosure
	784	+	provisions in Section 40-2A-10.
	785	+	(e) Notwithstanding subsection (a), if an e-liquid
	786	+	manufacturer or manufacturer of alternative nicotine products
	787	+	can demonstrate to the commissioner that the FDA has issued a
	788	+	rule, guidance, or any other formal statement that temporarily
	789	+	exempts a product from the federal premarket tobacco
	790	+	application requirements, the product may be added to the
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821		-	~~including issuance by~~ the ~~FDA of any of~~ the ~~following:~~
822		-	~~(1) A market order or other authorization pursuant to~~
823		-	~~21 U.S.C. § 387j.~~
824		-	~~(2) An order requiring a manufacturer to remove a~~
825		-	~~product from the market either temporarily or permanently~~.
826		-	(3) ~~Any notice of action taken by the FDA affecting the~~
827		-	~~ability~~ of ~~the new product to be introduced or delivered into~~
828		-	~~interstate commerce for commercial distribution.~~
829		-	~~(4) Any change in policy that results in a product no~~
830		-	~~longer being exempt from federal enforcement oversight.~~
831		-	~~(c) The commissioner~~ shall ~~develop and maintain a~~
832		-	~~directory listing all e-liquid~~ ~~manufacturers and manufacturers~~
833		-	of ~~alternative nicotine products that have provided~~
834		-	~~certifications that comply with subsection (a) and all~~
835		-	~~products that are listed in those certifications.~~
836		-	~~(d)~~ The ~~commissioner shall do all of the following:~~
837		-	~~(1) Make~~ the ~~directory available for public inspection~~
838		-	~~on its website by May 1~~, ~~2022.~~
839		-	~~(2) Update~~ the ~~directory as necessary in order to~~
840		-	~~correct mistakes~~ and to ~~add or remove e-liquid manufacturers,~~
841		-	~~manufacturers of alternative nicotine products~~, ~~or products~~
842		-	~~manufactured by those manufacturers consistent~~ with ~~the~~
843		-	~~requirements~~ of ~~subsections (a) and (b) on a monthly basis.~~
844		-	~~(3) Send monthly notifications to each wholesaler,~~
845		-	~~jobber, semijobber,~~ ~~retailer, importer,~~ or ~~distributor of~~
846		-	~~tobacco products that have qualified or registered with the~~
847		-	~~Department of Revenue,~~ ~~by electronic communication,~~ ~~containing~~
848		-	~~a list~~ of ~~all changes that have been made to~~ the ~~directory in~~
849		-	~~the previous month.~~ ~~In lieu~~ of ~~sending monthly notifications~~,
	820	+	application requirements, the product may be added to the
	821	+	directory upon request by the manufacturer if the manufacturer
	822	+	provides sufficient evidence that the product is compliant
	823	+	with the federal rule, guidance, or other formal statement, as
	824	+	applicable.
	825	+	(f) Each certifying e-liquid manufacturer and
	826	+	manufacturer of alternative nicotine products shall pay an
	827	+	initial fee of two thousand dollars ($2,000) to offset the
	828	+	costs incurred by the department for processing the
	829	+	certifications and operating the directory. The commissioner
	830	+	shall collect an annual renewal fee of five hundred dollars
	831	+	($500) to offset the costs associated with maintaining the
	832	+	directory and satisfying the requirements of this section. The
	833	+	fees received under this section by the department shall be
	834	+	used by the department exclusively for processing the
	835	+	certifications and operating and maintaining the directory.
	836	+	After the payment of these expenses, two-thirds of the
	837	+	remaining funds shall be deposited into the General Fund, and
	838	+	the remaining one-third shall be distributed evenly to the
	839	+	Alabama State Law Enforcement Agency and to the board.
	840	+	(g) Beginning on September 1, 2021, no e-liquid,
	841	+	e-liquid in combination with an electronic nicotine delivery
	842	+	system, or alternative nicotine product that, in the case of
	843	+	any such product, contains synthetic nicotine or nicotine
	844	+	derived from a source other than tobacco may be sold or
	845	+	otherwise distributed in this state without first obtaining
	846	+	approval from the FDA for sale as a drug under Section
	847	+	201(g)(1) of the Federal Food, Drug, and Cosmetic Act, a
	848	+	device under Section 201(h) of the Federal Food, Drug, and
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879		-	the previous month. In lieu of sending monthly notifications,
880		-	the commissioner may make the information available in a
881		-	prominent place on the Department of Revenue's public website.
882		-	(4) Information required to be listed in the directory
883		-	shall not be subject to the confidentiality and disclosure
884		-	provisions in Section 40-2A-10.
885		-	(e) Notwithstanding subsection (a), if an e-liquid
886		-	manufacturer or manufacturer of alternative nicotine products
887		-	can demonstrate to the commissioner that the FDA has issued a
888		-	rule, guidance, or any other formal statement that temporarily
889		-	exempts a product from the federal premarket tobacco
890		-	application requirements, the product may be added to the
891		-	directory upon request by the manufacturer if the manufacturer
892		-	provides sufficient evidence that the product is compliant
893		-	with the federal rule, guidance, or other formal statement, as
894		-	applicable.
895		-	(f) Each certifying e-liquid manufacturer and
896		-	manufacturer of alternative nicotine products shall pay an
897		-	initial fee of two thousand dollars ($2,000) to offset the
898		-	costs incurred by the department for processing the
899		-	certifications and operating the directory. The commissioner
900		-	shall collect an annual renewal fee of five hundred dollars
901		-	($500) to offset the costs associated with maintaining the
902		-	directory and satisfying the requirements of this section. The
903		-	fees received under this section by the department shall be
904		-	used by the department exclusively for processing the
905		-	certifications and operating and maintaining the directory.
906		-	After the payment of these expenses, two-thirds of the
907		-	remaining funds shall be deposited into the General Fund, and
	878	+	device under Section 201(h) of the Federal Food, Drug, and
	879	+	Cosmetic Act, a combination product described in Section
	880	+	503(g) of the Federal Food, Drug, and Cosmetic Act, or some
	881	+	other medical purpose.
	882	+	(h)(1) Beginning May 1, 2022, or on the date that the
	883	+	Department of Revenue first makes the directory available for
	884	+	public inspection on its website as provided in subsection
	885	+	(d), whichever is later, an e-liquid manufacturer or
	886	+	manufacturer of alternative nicotine products who offers for
	887	+	sale a product not listed on the directory is subject to a one
	888	+	thousand dollars ($1,000) daily fine for each product offered
	889	+	for sale in violation of this section until the offending
	890	+	product is removed from the market or until the offending
	891	+	product is properly listed on the directory.
	892	+	(2) Any other violation of this section shall result in
	893	+	a fine of five hundred dollars ($500) per offense.
	894	+	(i) The commissioner shall adopt rules for the
	895	+	implementation and enforcement of this section."
	896	+	Section 8. The department shall enforce this act and
	897	+	may adopt rules to administer and enforce this act.
	898	+	Section 9. This act shall become effective on October
	899	+	1, 2025.
908	900		421
909	901		422
910	902		423
911	903		424
912	904		425
913	905		426
914	906		427
915	907		428
916	908		429
917	909		430
918	910		431
919	911		432
920	912		433
921	913		434
922	914		435
923	915		436
924	916		437
925	917		438
926	918		439
927	919		440
928	920		441
929		-	442
930		-	443
931		-	444
932		-	445
933		-	446
934		-	447
935		-	448 HB529 Engrossed
936		-	Page 17
937		-	remaining funds shall be deposited into the General Fund, and
938		-	the remaining one-third shall be distributed evenly to the
939		-	Alabama State Law Enforcement Agency and to the board.
940		-	(g) Beginning on September 1, 2021, no e-liquid,
941		-	e-liquid in combination with an electronic nicotine delivery
942		-	system, or alternative nicotine product that, in the case of
943		-	any such product, contains synthetic nicotine or nicotine
944		-	derived from a source other than tobacco may be sold or
945		-	otherwise distributed in this state without first obtaining
946		-	approval from the FDA for sale as a drug under Section
947		-	201(g)(1) of the Federal Food, Drug, and Cosmetic Act, a
948		-	device under Section 201(h) of the Federal Food, Drug, and
949		-	Cosmetic Act, a combination product described in Section
950		-	503(g) of the Federal Food, Drug, and Cosmetic Act, or some
951		-	other medical purpose.
952		-	(h)(1) Beginning May 1, 2022, or on the date that the
953		-	Department of Revenue first makes the directory available for
954		-	public inspection on its website as provided in subsection
955		-	(d), whichever is later, an e-liquid manufacturer or
956		-	manufacturer of alternative nicotine products who offers for
957		-	sale a product not listed on the directory is subject to a one
958		-	thousand dollars ($1,000) daily fine for each product offered
959		-	for sale in violation of this section until the offending
960		-	product is removed from the market or until the offending
961		-	product is properly listed on the directory.
962		-	(2) Any other violation of this section shall result in
963		-	a fine of five hundred dollars ($500) per offense.
964		-	(i) The commissioner shall adopt rules for the
965		-	implementation and enforcement of this section."
966		-	449
967		-	450
968		-	451
969		-	452
970		-	453
971		-	454
972		-	455
973		-	456
974		-	457
975		-	458
976		-	459
977		-	460
978		-	461
979		-	462
980		-	463
981		-	464
982		-	465
983		-	466
984		-	467
985		-	468
986		-	469
987		-	470
988		-	471
989		-	472
990		-	473
991		-	474
992		-	475
993		-	476 HB529 Engrossed
994		-	Page 18
995		-	implementation and enforcement of this section."
996		-	Section 8. The department shall enforce this act and
997		-	may adopt rules to administer and enforce this act.
998		-	Section 9. This act shall become effective on October
999		-	1, 2025.
1000		-	477
1001		-	478
1002		-	479
1003		-	480 HB529 Engrossed
1004		-	Page 19
1005		-	1, 2025.
1006		-	House of Representatives
1007		-	Read for the first time and referred
1008		-	to the House of Representatives
1009		-	committee on Ways and Means General
1010		-	Fund
1011		-	................03-Apr-25
1012		-	Read for the second time and placed
1013		-	on the calendar:
1014		-	1 amendment
1015		-	................09-Apr-25
1016		-	Read for the third time and passed
1017		-	as amended
1018		-	Yeas 86
1019		-	Nays 10
1020		-	Abstains 7
1021		-	................10-Apr-25
1022		-	John Treadwell
1023		-	Clerk
1024		-	481
1025		-	482
1026		-	483
1027		-	484
1028		-	485
1029		-	486
1030		-	487
1031		-	488
1032		-	489
1033		-	490
1034		-	491
1035		-	492
1036		-	493
1037		-	494
1038		-	495
1039		-	496
1040		-	497
1041		-	498
1042		-	499
1043		-	500
1044		-	501
1045		-	502