Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-7-1 - TOBACCO TAX ADMINISTRATION › Section 810-7-1-.08 - Procedure For Reporting And Payment Of Tobacco Taxes On Tobacco Products Other Than Cigarettes

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The
			 license or privilege tax specified in Code Section
			 40-25-2 on all tobacco products other than cigarettes shall be paid on all purchases or
			 receipts by any qualified wholesale distributor or retailer and any other
			 person, firm, corporation, club or association within the State of Alabama when
			 received for the purpose of selling, storing or distributing the tobacco
			 products.
(2) Payment of the tax
			 due, if any, and a report, on a form prescribed by the Department, shall be
			 filed with the Department on or before the twentieth day of each calendar month
			 showing all receipts of tobacco products for the preceding calendar month. A
			 copy of the report shall be maintained by the taxpayer, along with proper
			 documentation which adequately differentiates and substantiates the amount of
			 tax paid and all deductions, exemptions or credits claimed for each reporting
			 period. Failure to receive a report form does not relieve the taxpayer from
			 filing a report on or before the due date.
(3) Payments may be by cash, check,
			 electronic funds transfer (subject to the electronic funds transfer
			 provisions), or any other legal tender.
(4) The full amount of tax due shall be paid
			 to the State Department of Revenue in the manner and time allowed above without
			 any discount or offset being allowed, except for tobacco products returned to
			 the manufacturer for credit as described herein.
(5) Qualified wholesalers whose tobacco
			 products are returned to the manufacturer or destroyed by the manufacturer's
			 representative due to such products becoming unfit for use or consumption or
			 unsaleable, before or after distribution, shall be allowed a credit on their
			 monthly tax report only in the month in which proper documentation is received
			 from the manufacturer.
The following documents are required to substantiate credits:
				an original affidavit from the manufacturer, credit memorandum and a copy of
				the qualified wholesaler's invoice to the manufacturer, and such other
				documentation as the Department of Revenue may require.
(6) Sales exempted from tobacco tax by law
			 are to be excluded from the taxable measure in the month that the sales
			 occur.
(7) Every manufacturer,
			 distributor, and importer shall file with the Department of Revenue a report
			 concerning all sales, releases and deliveries of tobacco products to qualified
			 wholesalers and retailers of this state made or authorized by such
			 manufacturer, distributor or importer during the preceding calendar month. Such
			 manufacturer, distributor or importer shall also file a report each month
			 showing all shipments of tobacco products from a point outside this state into
			 this state during the preceding calendar month.
(a) The report required from manufacturers,
			 distributors or importers shall provide the following information concerning
			 each sale, release or delivery:
1. Name and
			 address of purchaser.
2. Invoice or
			 document number and invoice date.
3. Information pertaining to cancellation of
			 invoices.
4. Gross billing
			 appearing on the invoice.