Every person, firm, corporation, club, or associationthat sells, stores, or receives for the purpose of selling or storing inPickens County, any cigarettes, cigars, snuff, and smoking tobacco productsshall add the amount of the license or privilege tax levied and assessed to theprice of the cigarettes, cigars, snuff, and smoking tobacco products. It is the purpose and intent of thissection that the tax levied is, in fact, a levy on the consumer with theperson, firm, corporation, club, or association, that sells or stores orreceives for the purpose of distributing the cigarettes, cigars, snuff, andsmoking tobacco products, acting merely as an agent for the collection of thetax. The dealer, storer, or distributor shallstate the amountof the tax separately from the price of the cigarettes, cigars,snuff, and smoking tobacco products, on all price display signs, sales ordelivery slips, bills, and statements which advertise or indicate the priceof cigarettes, cigars, snuff, and smoking tobacco products.(Act 2000–788, p. 1854, § 2.)
Alabama Legal Code