NOTICE Interstate Warehouser Permit

Effective October 1, 2026, Act 2026-50 amends various sections of Title 40, Chapter 25, and creates a new tobacco license classification - Interstate Warehouser. An interstate warehouser is defined as "a person who purchases tobacco products directly from the manufacturer or an affiliate of the manufacturer and, solely for resale, sells any one or more of the articles taxed under this article to a permitted wholesaler dealer who is qualified under §40-25-16." Interstate warehousers are required to secure an Interstate Warehouser Permit prior to shipping any tobacco products into Alabama or be subject to penalties including confiscation of the tobacco products.

To secure an Interstate Warehouser Permit, taxpayers must complete an annual application that includes the following:

1. A copy of the current wholesale licenses or permits or their equivalent, issued by at least four states other than Alabama.
2. A current Certificate of Authority issued by the Alabama Secretary of State if the applicant is not registered in Alabama as a domestic entity.
3. The name(s) and address(es) of each permitted wholesaler within this state to whom the applicant will be delivering tobacco products.
4. A copy of any contracts between the applicant and the permitted wholesalers in Alabama regarding the potential sale of tobacco products within this state.
5. A copy of the most recent audited financial statements from a certified public accountant or a firm regularly engaged in the auditing of financial records.
6. A non-refundable permit fee of $2,000 for the initial application.

An annual permit renewal fee of $500 shall be due on October 1 of each year along with the annual renewal application. Failure to submit the annual renewal application and fee by October 1 shall constitute a voluntary dismissal of the interstate warehouser permit. If a permit is cancelled, a new application along with the $2,000 initial application fee is required. Prior to the effective date, ALDOR will provide additional information regarding implementation of this act.

Contact
Business and License Tax Division
Tobacco Tax Section
PO BOX 327555
MONTGOMERY AL 36132-7555
334-242-9627
[email protected]