Any Birmingham business selling cigarettes, cigars, vape products, or other tobacco must hold both a state Alabama Department of Revenue tobacco permit and a Birmingham general business license issued under Title 7 of the city code, with annual renewal.
Tobacco retailers in Birmingham operate under a layered framework: the Alabama Department of Revenue issues a state tobacco permit and collects state excise tax stamps, while Birmingham's Tax and License Administration office issues the local business license under Title 7 of the General Code. Sales to anyone under 21 are barred under AL Code Section 28-11-13, raising the prior age of 19. Vape and electronic nicotine delivery systems are regulated as tobacco. Retailers must post age signage, train staff, and check government identification.
Selling to minors, operating without a license, or failing to remit taxes can lead to license suspension, fines, criminal misdemeanor charges, and confiscation of inventory by state inspectors.
See how Birmingham's tobacco retail license rules stack up against other locations.
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