Overview

• Under a new state law, retailers must obtain permits to sell vaping products.
• Orange Beach has already adopted a local levy, framing it as parity with tobacco and a way to retain all revenue.
• Dothan, Muscle Shoals and Decatur are weighing adoption at the same 10¢-per-milliliter rate set by statute.
• Decatur officials say a local tax would not meaningfully change business conditions and would support beautification, facilities and roadwork.
• Jurisdictions that do not enact their own tax will be covered by a state levy beginning Oct. 1, 2026, with proceeds distributed by population.