Last updated: July 24, 2026

This page is a general starting point for Alabama businesses and is not legal or tax advice. Federal, state, county, and municipal requirements can change.

Minimum age

Federal law prohibits retail sale of tobacco products, including electronic nicotine delivery systems and nicotine from any source, to anyone under 21. Retailers must follow current FDA identification requirements and any stricter applicable rule.

Delivery sales and licensing

Alabama permits delivery sales of electronic nicotine delivery systems and alternative nicotine products subject to age-verification and other requirements. Retail and wholesale businesses must maintain every applicable state and local license, tax account, and resale document.

ENDS product directory

Alabama Act 2025-403 established ENDS certification and product-directory requirements. Before buying or selling a vapor product, verify that the product is eligible under the current Alabama directory rules.

Vapor-products tax

Effective October 1, 2026, Alabama Act 2025-377 imposes a state excise tax of $0.10 per milliliter on consumable vapor products sold at wholesale or imported into Alabama for use, consumption, or retail sale. Confirm current state and local filing requirements with the Alabama Department of Revenue.

Official resources

• Alabama Department of Revenue - ENDS certification and directory
• Alabama Department of Revenue - vapor-products tax notice
• FDA - Tobacco 21

For WholesaleVapor order eligibility, see our Shipping Policy.