reglab/statecodes huggingface dataset:
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-7-1 - TOBACCO TAX ADMINISTRATION › Section 810-7-1-.02 - Tobacco Tax Refunds Applicable To All Wholesale Dealers Of Tobacco Products

Current through Register Vol. 42, No. 9, June 28, 2024
The following documentation is to be submitted to the
				Department Of Revenue by any wholesale dealer of tobacco products in applying
				for a tobacco tax refund:
(1) The
			 original affidavit from the manufacturer certifying as to the tobacco products
			 received, listing these in detail, and also certifying that the required
			 Alabama stamps were fixed and that the stamps have been destroyed.
(2) A copy of the credit memorandum from the
			 manufacturer showing the merchandise returned.
(3) A copy of the wholesale dealer's invoice
			 to the manufacturer showing in detail the tobacco products returned and the tax
			 value of these tobacco products.
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-25-10.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-7-1 - TOBACCO TAX ADMINISTRATION › Section 810-7-1-.04 - Refund For Tobacco Products Destroyed By A Manufacturer

Current through Register Vol. 42, No. 9, June 28, 2024
In order for a wholesaler to receive a refund for tobacco
				products returned to and destroyed by the manufacturer, the following
				information must be provided to the Department of Revenue:
(1) A copy of the packing slip which
			 corresponds with the tobacco products to be destroyed;
(2) A copy of the credit memorandum issued by
			 the manufacturer to the wholesaler covering the damaged or defective tobacco
			 products; and
(3) An affidavit from
			 the manufacturer to the effect that the tobacco products have been or will be
			 destroyed and the value of the applicable tax for the tobacco merchandise to be
			 destroyed.
Upon receipt and approval of the required documentation, the
				department will refund to the wholesaler the value of the applicable tax due on
				the destroyed tobacco products. If a subsequent audit determines that this
				refund was issued in error, the wholesaler shall be liable for the applicable
				tax plus penalties and interest.
Author:
Alisa Johnson
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-25-10,
				  40-25-15(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-7-1 - TOBACCO TAX ADMINISTRATION › Section 810-7-1-.05 - Tobacco Administration Concerning Manufacturers And Their Salesmen

Current through Register Vol. 42, No. 9, June 28, 2024
Salesmen shall be informed of the illegality of transferring
				unstamped tobacco between wholesalers and transporting unstamped products in
				their automobiles. Manufacturers shall be advised against sending unstamped
				samples to their salesmen by common carrier. Gratis cigarettes must be stamped
				with the State and applicable County stamps. Cigarettes that are not stamped,
				as required, are subject to confiscation.
Persons transporting and distributing tobacco products within
				the State of Alabama who have not obtained a privilege license as prescribed in
				Title 40, Chapter 12, Section 72 and 73, must secure a transporter's permit
				from the Department of Revenue as per the provisions of §
								40-25-19,
Code of Ala.
				1975
, before transporting or distributing any tobacco
				products.
Author:
Alisa Johnson
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-25-10,
				  40-12-72,
				  40-12-73,
				  40-25-19.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-7-1 - TOBACCO TAX ADMINISTRATION › Section 810-7-1-.06 - Gummed Cigarette Rolling Paper Tax

Current through Register Vol. 42, No. 9, June 28, 2024
(1) In cases where the gummed cigarette
			 rolling papers are furnished by certain manufacturers in the same package with
			 their tobacco product, the wholesale distributors purchasing said products are
			 not liable for the tax on the papers when they are included in a package with a
			 related tobacco product. The inclusion of gummed cigarette rolling papers in a
			 container of tobacco is merely incidental to the sale of tobacco. The gummed
			 cigarette papers are more of a convenience and an inducement to the purchase of
			 the tobacco product. However, if the papers are sold as a separate item from
			 other tobacco products, then the applicable county rolling papers tax would be
			 required.
(2) Tax is levied on
			 gummed cigarette papers sold at wholesale in this state or imported into the
			 state for use, consumption, or sale at retail.
(3) This information relates only to
			 state-administered county tobacco taxes.
Author:
Alisa Johnson
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-25A-16.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-7-1 - TOBACCO TAX ADMINISTRATION › Section 810-7-1-.07 - Computing Tobacco Tax On Give-Away Sample Cigarettes And Tobacco Products Other Than Cigarettes

Current through Register Vol. 42, No. 9, June 28, 2024
All cigarettes and other tobacco products distributed as
				samples, gratis or for promotional reasons shall be taxed in accordance with
				the provisions of §
								40-25-2(a) and §
								40-25-2.1,
Code of Ala. 1975
. The appropriate tax shall be paid
				by affixing tax stamps to packages of cigarettes, or by filing the appropriate
				monthly tobacco tax return for tobacco products other than
				cigarettes.
Author:
Loretta Nelson
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-25-2.1(i),
				  40-25-10.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-7-1 - TOBACCO TAX ADMINISTRATION › Section 810-7-1-.10 - Procedure Pertaining To The Exemption Of Certain Organizations From State Tobacco And Playing Card Taxes

Current through Register Vol. 42, No. 9, June 28, 2024
(1) With respect to tobacco and playing card
			 taxes which are required by law to be added to the price of the tobacco
			 products and playing cards and which are paid over to the State Department of
			 Revenue by the qualified permitted distributor and not by the consumer, those
			 organizations exempt from such tax under provisions of Article 1, Chapter 9,
			 Title 40,
Code of Ala. 1975
, shall pay the appropriate
			 tax at the time of purchase and the amount of such tax shall be refunded to
			 such organization on a quarterly basis.
(2) Request for such refund shall be made on
			 forms furnished by the Department of Revenue, properly attested to, and
			 containing such information as the Department may deem necessary.
Said information shall include but not be limited to the
				following:
(a) Name and address of
			 organization.
(b) Qualified permit
			 holder from whom product was received.
(c) Invoice number and invoice
			 date.
(d) Type and number of each
			 product purchased.
(e) Amount of
			 tax paid.
Author:
Dwight W. Pridgen, Chief, Natural
				Resources Division.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-7-1 - TOBACCO TAX ADMINISTRATION › Section 810-7-1-.13 - Procedures For Taxing Snuff, Moist Snuff (Roll Snuff) And Smokeless Tobacco (Tobacco Similar In Composition To Snuff)

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Effective upon the adoption of this
			 revenue rule, the following terms shall be defined as follows:
(a) The term "smokeless tobacco" refers to
			 any tobacco products not intended to be smoked. For purposes of calculating the
			 state tobacco taxes applicable under Section
			 40-25-2,
Code of Ala. 1975
, as well as all county tobacco taxes
			 administered by the Alabama Department of Revenue, all smokeless tobacco shall
			 be classified as either chewing tobacco or snuff.
(b) The term "snuff," means any finely cut,
			 ground, or powdered tobacco that is not intended to be smoked. The term snuff
			 includes "moist snuff" sometimes referred to as "roll snuff" including the long
			 cut and fine cut varieties. Any smokeless tobacco product similar in
			 composition and makeup to snuff shall be taxed at the rates applicable to
			 snuff.
(c) The term "chewing
			 tobacco" means any leaf tobacco that is not intended to be smoked and is not
			 defined as snuff above. It includes both plug and scrap varieties.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-7-1 - TOBACCO TAX ADMINISTRATION › Section 810-7-1-.14 - Tobacco Product Manufacturers Certificate of Compliance

Current through Register Vol. 42, No. 9, June 28, 2024
(1) As used in this
			 rule, the following terms shall have these meanings:
(a) "Brand Family" means all styles of
			 cigarettes sold under the same trade mark and differentiated from one another
			 by means of additional modifiers or descriptors, including, but not limited to,
			 menthol, lights, kings, and 100s, and includes any brand name (alone or in
			 conjunction with any other word), trademark, logo, symbol, motto, selling
			 message, recognizable pattern of colors, or any other indicia of product
			 identification identical or similar to, or identifiable with, a previously
			 known brand of cigarettes.
(b)
			 "Cigarette" has the same meaning as in Section
			 6-12-2(4),
Code of Ala. 1975
.
(c) "Directory" means the listing of all
			 Tobacco Product Manufacturers that have provided current and accurate
			 certifications conforming to the requirements of Title 6, Chapter 12A,
Code of Ala. 1975
, and all Brand Families that are
			 listed in such certifications; except as provided by Section
			 6-12A-3(b),
Code of Ala. 1975.
(d) "Distributor" is a person, wherever
			 resident or located, who purchases non-tax-paid cigarettes and stores, sells,
			 or otherwise disposes of the cigarettes.
(e) "Master Settlement Agreement" means the
			 settlement agreement, and related documents, entered into on November 23, 1998,
			 by the state and leading United States tobacco product manufacturers.
(f) "Nonparticipating Manufacturer" means any
			 Tobacco Product Manufacturer that is not a Participating
			 Manufacturer.
(g) "Participating
			 Manufacturer" has the meaning given that term in Section II(jj) of the Master
			 Settlement Agreement and all amendments thereto.
(h) "Qualified Escrow Fund" has the same
			 meaning as in Section
			 6-12-2(7),
Code of Ala. 1975
.
(i) "Tobacco Product Manufacturer" has the
			 same meaning as in Section
			 6-12-2(10),
Code of Ala. 1975
.
(j) "Units Sold" has the same meaning as in
			 Section
			 6-12-2(11),
Code of Ala. 1975
.
(k) "Wholesaler" means a person, firm,
			 corporation, club, or association that is authorized to affix tax stamps to
			 packages or other containers of cigarettes under the provisions of Title 40,
			 Chapter 25,
Code of Ala. 1975.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-7-1 - TOBACCO TAX ADMINISTRATION › Section 810-7-1-.15 - Directory Of Cigarettes Approved For Stamping And Sale In Alabama

Current through Register Vol. 42, No. 9, June 28, 2024
(1) In accordance
			 with the provisions of the Tobacco Master Settlement Complementary Legislation
			 Act, the Commissioner shall compile and make available for public inspection a
			 directory listing all tobacco product manufacturers that have provided current
			 and accurate certifications and all brand families that are listed in the
			 certifications.
(2) The
			 Commissioner shall not include or retain in the directory the name or brand
			 families of any nonparticipating manufacturer that fails or has failed to
			 provide the required certification or whose certification the Commissioner
			 determines is not in compliance with Section
			 6-12A-3(a)(2)
			 and (3),
Code of Ala.
			 1975
.
(3) The
			 Commissioner may request any additional information deemed necessary to
			 establish to his satisfaction that the manufacturer is in compliance with all
			 applicable federal statutes.
(4)
			 Neither a tobacco product manufacturer nor a brand family shall be included or
			 retained in the directory if the Commissioner concludes either of the
			 following:
(a) Any escrow payment required
			 pursuant to Section
			 6-12-3,
Code of Ala. 1975
, for any period for any brand
			 family, whether or not listed by the non-participating manufacturer, has not
			 been fully paid into a qualified escrow fund governed by a qualified escrow
			 agreement that has been approved by the Commissioner.
(b) Any outstanding final judgment, including
			 interest thereon, for a violation of Section
			 6-12-3,
Code of Ala. 1975
, has not been fully satisfied for
			 the brand family or the manufacturer.
(c) Failure to submit additional information
			 requested by the Commissioner to ensure the manufacturer is in compliance with
			 Title 6, Chapter 12A, or with federal statutes.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-7-1 - TOBACCO TAX ADMINISTRATION › Section 810-7-1-.17 - Quarterly Certifications And Escrow Deposits

Current through Register Vol. 42, No. 9, June 28, 2024
(1) To promote compliance with Title 6,
			 Chapter 12A, the Commissioner may require nonparticipating manufacturers to
			 certify their compliance quarterly with the Alabama tobacco master settlement
			 agreement act. The Commissioner may also require nonparticipating manufacturers
			 to make the escrow payments required by Section
			 6-12-3,
Code of Ala. 1975
, at quarterly intervals during the
			 year in which the sales covered by such payments are made. This rule applies to
			 nonparticipating manufacturers who meet any of the following criteria:
(a) No Previous Escrow Deposit.
			 Nonparticipating manufacturers that have not previously established and funded
			 a qualified escrow fund in Alabama.
(b) No Escrow Deposit for More Than One Year.
Nonparticipating manufacturers that have not made any escrow
				deposits for more than one (1) year.
(c) Untimely or Incomplete Deposits.
			 Nonparticipating manufacturers that have failed to make a timely and complete
			 escrow deposit for any prior calendar year.
(d) Outstanding Judgments. Nonparticipating
			 manufacturers that have failed to pay any judgment, including any civil
			 penalty.
(e) Large Sales Volume.
			 Nonparticipating manufacturers that have more than 1,600,000 of their
			 cigarettes sold during a quarter.
(f) Other Reasonable Cause. In addition to
			 the reasons specified above, the Commissioner may require quarterly escrow
			 deposits from a nonparticipating manufacturer if the Commissioner has
			 reasonable cause to believe the nonparticipating manufacturer may not make its
			 full required escrow deposit by April 15 of the year following the year in
			 which the cigarette sales were made.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-7-1 - TOBACCO TAX ADMINISTRATION › Section 810-7-1-.18 - Disclosures Of Information

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 Section
			 6-12A-5(a),
Code of Ala. 1975
, requires all tobacco wholesalers
			 and distributors to file, no later than 20 days after the end of the month, all
			 information as required by the Commissioner to facilitate compliance with Title
			 6, Chapter 12A, which includes, but is not limited to a list by brand family of
			 the total number of cigarettes or in the case of roll your own, the equivalent
			 stick count for which the wholesalers and distributors affixed stamps during
			 the previous month or otherwise paid the tax due for any cigarettes. The
			 wholesaler or distributor shall maintain, and make available to the
			 Commissioner, all invoices and documentation of sales of all nonparticipating
			 manufacturer cigarettes and any other information relied upon in reporting to
			 the Commissioner for a period of five years.
(2) This information shall be reported on
			 form TOB:SCH D, otherwise known as Schedule D, to the Department. The
			 Department will compile the information reported on all the Schedule D's as
			 submitted by the wholesalers and distributors.
The compilation by manufacturer will be compared to the
				certification and escrow deposit filed as required quarterly or annually by the
				manufacturer. If the required quarterly or annual escrow deposit is not timely
				made in full, or an incomplete certificate is filed, the nonparticipating
				manufacturer and its brand families may be removed from the Directory.
(3) In the event the manufacturer
			 does not agree with the Schedule D compilation, he/she may request in writing
			 to the Department to determine the sales of each of the manufacturer's brands
			 as reported by individual wholesaler(s) and/or distributor(s). Upon receipt of
			 the written request, the Department is authorized to disclose to the
			 non-participating manufacturer the quarterly or annual compilation by
			 individual wholesaler or distributor.
Author:
Loretta Nelson
Statutory Authority:
Code of Ala.
				  1975
, §§
										6-12A-5,
				  6-12A-7(d),
				  40-2A-7(a)(5).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-7-1 - TOBACCO TAX ADMINISTRATION › Section 810-7-1-.19 - Local Government Rate Notification Requirements For Tobacco Tax

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Pursuant to
			 §
								40-25-2(f),
Code of Ala. 1975
, no municipality or county can enact
			 an additional local tax or license fee after May 18, 2004 on the sale of
			 cigarettes or other tobacco products. A municipality or county may only
			 increase a tobacco tax levy if the municipality or county did not levy the full
			 tax rate as provided for by a resolution or ordinance adopted prior to May 18,
			 2004; however, a municipality or county may decrease or repeal the local tax
			 rate.
The department shall publish and maintain a current listing of
				tax levies for municipal and county tobacco taxes pursuant to §
									11-51-210,
Code of Ala. 1975
.
(2) Local Taxing Jurisdiction Notification
			 Requirements.
(a) Every municipality or county
			 ("locality") levying a tobacco tax or amending an existing tobacco tax levy
			 must submit notification of the new levy or amendment to the department at
			 least sixty (60) days before the requested effective date of the tax levy or
			 amendment. The notification must include the following to be considered proper
			 notification to the department:
1. A written
			 notification on the locality's letterhead or other department accepted format,
			 addressed to the department and signed by a local government
			 representative.
2. The name of and
			 preferred contact information for the locality's designated representative to
			 whom notifications by the department as required in paragraph (3) will be
			 provided.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-7-1 - TOBACCO TAX ADMINISTRATION › Section 810-7-1-.20 - Procedures For Reporting And Remitting Solid Waste Disposal Fees

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Beginning on
			 October 1, 2008, pursuant to Act No. 2008-151, disposal fees on solid waste
			 received for disposal at solid waste management facilities permitted by the
			 Alabama Department of Environmental Management (ADEM) are to be remitted as
			 follows:
(a) One dollar ($1) per ton for all
			 waste disposed of in a municipal solid waste landfill, regulated solid waste
			 that may be approved by ADEM as alternate cover materials in landfills and
			 regulated solid waste received from out-of-state for disposal at permitted
			 public solid waste facilities.
(b)
			 One dollar ($1) per ton or twenty-five cents ($0.25) per cubic yard for all
			 waste disposed of in public industrial landfills, construction and demolition
			 landfills, non-municipal solid waste incinerators, or composting facilities,
			 which receive waste not generated by the permittee; regulated solid waste that
			 may be approved by ADEM as alternate cover materials in landfills; and
			 regulated solid waste received from out-of-state for disposal at permitted
			 public solid waste facilities.
(c)
			 Twenty-five cents ($0.25) per cubic yard for all waste disposed of in a private
			 solid waste management facility, not to exceed one thousand dollars ($1,000)
			 per calendar year.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-7-1 - TOBACCO TAX ADMINISTRATION › Section 810-7-1-.21 - Electronic Filing and Payment of the Alabama Underground and Aboveground Storage Tank Trust Fund Charge. (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Loretta Nelson
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  22-35-5(b)5,
				  Title 40, Chapter 30.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-7-1 - TOBACCO TAX ADMINISTRATION › Section 810-7-1-.22 - Procedures Pertaining To Manufacturers of Tobacco Products Relating To Commercial Cigarette-Making Or Rolling Machines

Current through Register Vol. 42, No. 9, June 28, 2024
(1) A cigarette-rolling machine is any type
			 of machine that is made available to the public for use in a retail store to
			 roll loose tobacco and tubes into cigarettes. Any person maintaining, or
			 offering it for use to others, a cigarette-making or rolling machine in their
			 place of business, or offering it for use to others, in this state, shall be
			 considered a manufacturer of tobacco products. These procedures shall apply to
			 any person maintaining a commercial cigarette-making or rolling machine in
			 their place of business, in this state, whether the proprietor of the business
			 makes the cigarettes or facilitates the making of cigarettes by or for others
			 with the use of said machine. Persons maintaining a cigarette-making or rolling
			 machine in their place of business, or offering it for use to others, for
			 commercial purposes are required to:
(a)
			 Register with the Alabama Department of Revenue (ADOR) and report and pay the
			 appropriate cigarette excise tax through the use of tax stamps for all products
			 processed or manufactured on the machine.
(b) Comply with the Escrow Fund for Certain
			 Tobacco Product Manufacturers provisions codified at Title 6, Chapter 12, and
			 the Tobacco Master Settlement Complementary Legislation codified at Title 6,
			 Chapter 12A for all products processed or manufactured on the machine to
			 include:
1. Filing the tobacco products
			 manufacturer (TPM) certification in order for the manufacturer and brand to be
			 approved for listing on ADOR's Directory.
2. Establishing an escrow fund account with a
			 qualified banking institution and providing ADOR with a copy of the escrow
			 agreement, if elected to be a manufacturer not participating (NPM) in the
			 tobacco Master Settlement Agreement.
3. Depositing required monies into escrow and
			 providing verification of the deposit, if a NPM.
4. Filing the required non-participating
			 manufacturer (NPM) certification, if a NPM.
5. Filing the applicable monthly tobacco
			 reports.
(c) Affix the
			 applicable state and state-administered county tax stamp to the cigarette
			 packaging for all products processed or manufactured on the machine.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-7-1 - TOBACCO TAX ADMINISTRATION › Section 810-7-1-.23 - Electronic Filing and Payment of State and State-Administered County Tobacco Taxes. (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Loretta Nelson
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5);
				  Title 40, Chapter 25; Title 40, Chapter 30.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-7-1 - TOBACCO TAX ADMINISTRATION › Section 810-7-1-.24 - Electronic Filing of Hazardous Waste Fee, Solid Waste Fee, Pari-Mutuel Pool Tax and State Horse Wagering Fee Returns (Repealed)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Loretta Nelson
Statutory Authority:
Code of Ala.
				  1975
, §
										40-2A-7(a)(5),
				  Title 40, Chapter 30.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-7-1 - TOBACCO TAX ADMINISTRATION › Section 810-7-1-.25 - Electronic Filing of Monthly Wholesaler Reports, Schedule D Reports, Manufacturer Reports, Manufacturer Certifications, and Any New Tobacco Returns/Reports. (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Loretta Nelson
Statutory Authority:
Code of Ala.
				  1975
, §
										40-2A-7(a)(5),
				  Title 40, Chapter 30,
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-7-1 - TOBACCO TAX ADMINISTRATION › Section 810-7-1-.26 - Procedures For Reporting Sales Of Tobacco Products For Resale In This State

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 Pursuant to §
								40-25-16.1,
Code of Ala. 1975
, each wholesaler, jobber,
			 semijobber, registered retailer, importer or any other person selling,
			 receiving, or distributing tobacco products in this state for resale is
			 required to file a monthly report of activity with the department. This code
			 section specifies information required for the report as well as "any other
			 information required by the department." §
								40-23-260,
Code of Ala. 1975
, requires that every seller of
			 tobacco products making sales within this state on which sales or use tax was
			 not collected at the time of sale shall file an informational report. The
			 department shall allow the seller to file a consolidated report to meet the
			 requirements of §
								40-25-16.1.
(2) The report shall include, but shall not
			 be limited to:
(a) Invoice date.
(b) Invoice number.
(c) Customer's full name.
(d) Customer's address.
(e) Customer's city.
(f) Customer's state.
(g) Customer's zip code.
(h) Customer's sales tax number.
(i) Description of the tobacco
			 products.
(j) Product type
			 (Cigarette, Cigars, Little Cigars, Filtered Cigars, Smoking Tobacco, Cigar
			 Wrappers, Chewing Tobacco, or Snuff).
(k) Quantity sold.
(l) Total sales price.
(m) The itemized Alabama state tobacco tax
			 paid.
(n) The itemized county
			 tobacco tax paid.
(o) The itemized
			 city tobacco tax paid.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-7-1 - TOBACCO TAX ADMINISTRATION › Section 810-7-1-.27 - Non-Participating Manufacturer's Bond (Including Importers, If Applicable)

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Pursuant to Act
			 No. 2014-341, which amends Title 6, Chapters 12 and 12A,
Code of
			 Ala. 1975
, any non-participating manufacturer (or importer, if
			 applicable) wishing to be considered for listing on Alabama's Directory of
			 Cigarettes Approved for Stamping and Sale shall first obtain and provide the
			 required bond each quarter to the Alabama Department of Revenue.
(2) The bond must be a good and sufficient
			 bond executed by a surety company licensed and authorized to do business in
			 Alabama and shall be conditioned to pay the escrow requirement as well as any
			 penalties or other charges under Title 6, Chapters 12 and 12A.
(3) The non-participating manufacturer's bond
			 shall be posted for the benefit of the Commissioner, in accordance with the
			 provisions of Section
			 6-12A-5(f),
			 and it shall be conditioned that the non-participating manufacturer shall fully
			 comply with the escrow obligations.
(4) A bond is due for each calendar quarter.
			 The bond shall be posted or otherwise due at least 10 days in advance of each
			 calendar quarter as a condition to the non-participating manufacturer (or
			 importer, if applicable) and its brand families being included in Alabama's
			 Directory of Cigarettes Approved for Stamping and Sale for that quarter. The
			 first bond is due by December 20, 2014 for the first quarter of 2015.
(5) The amount of the bond shall be the
			 greater of:
(a) the greatest required escrow
			 amount due from the non-participating manufacturer or its predecessor for any
			 of the 12 preceding calendar quarters or
(b) $25,000.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-7-1 - TOBACCO TAX ADMINISTRATION › Section 810-7-1-.28 - Wholesaler's And Distributor's Schedule D Reporting Of Cigarette Sales To Federally-Recognized Indian Tribes Relating To The Escrow Provisions And MSA Complementary Legislation

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Act 2014-341 amends the tobacco escrow
			 provisions and Master Settlement Agreement Complementary Legislation and became
			 effective April 8, 2014. The Act further provides that the term "units sold"
			 shall also include the number of individual cigarettes sold in the state by the
			 tobacco product manufacturer, whether directly or through a distributor,
			 retailer, or similar intermediary or intermediaries, during the year in
			 question, as to which the state had power to under federal law, but did not,
			 impose and/or collect excise tax. Without limiting the foregoing, this term
			 specifically includes the following cigarettes, provided such cigarettes were
			 not sold in a transaction that is exempted from Alabama taxation by federal
			 statute or constitution:
(a) Cigarettes sold
			 to a consumer without payment of the cigarette excise tax on the reservation
			 lands of a federally-recognized Native American tribe,
(b) Cigarettes sold for retail sale in
			 Alabama which were exempted from taxation pursuant to Chapter 9, Article 1 of
			 Title 40 and/or any rule or regulation promulgated pursuant thereto,
			 and
(c) Cigarettes sold by a seller
			 located outside of Alabama directly to a consumer in this state, without
			 payment of the cigarette excise tax, via mail order, telephone, internet, or
			 other remote means.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-7-1 - TOBACCO TAX ADMINISTRATION › Section 810-7-1-.29 - Procedures For Retail Dealers And Semijobbers Providing Electronic Duplicate Invoices For Tobacco Products Purchased From Without The State

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Pursuant to
			 Section
			 40-25-7, Code of
			 Ala. 1975, any retail dealer or semijobber purchasing or receiving tobacco
			 products from without this state, shall within 12 hours of receipt of such
			 tobacco products, provide electronically, a true and duplicate invoice of all
			 such purchases or receipts to the Department of Revenue.
(2) The duplicate invoice must be provided
			 within 12 business hours after receipt of the imported tobacco products.
			 Business hours are Monday through Friday 8:00 a.m. - 5:00 p.m.
(3) The duplicate invoice must contain at a
			 minimum the name of the person or firm from whom or through whom such purchases
			 were received and the kinds and quantities of tobacco products.
(4) Invoices must be scanned and attached to
			 an email addressed to Tobacco.Account@revenue.alabama.gov or submitted via
			 other electronic means as required by the Department.
(5) Retail dealers and semijobbers purchasing
			 or receiving tobacco products from without this state that are subject to the
			 duplicate invoice provisions of Section
			 40-25-7 include the following:
(a) Tobacco products
			 purchased from non-permitted wholesalers from outside of this state.
(b) Tobacco products imported by the retail
			 dealer or semijobber using their own vehicles.
(c) Tobacco products imported by the retail
			 dealer or semijobber delivered by common carrier, United States Postal Service
			 or any other delivery method.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-7-1 - TOBACCO TAX ADMINISTRATION › Section 810-7-1-.30 - Suspension Of The Playing Cards Tax

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Act 2014-331 was signed into law on April
			 7, 2014 and became effective on July 1, 2014. In accordance with Section
			 40-1-49,
Code of Ala. 1975
, as created by this Act, the
			 Department of Revenue, by administrative rule, shall suspend the collection of
			 a tax or fee when the cost of administering the collection of the tax exceeds
			 the total amount of the tax collected for each of the previous three fiscal
			 years.
(a) Title 40, Chapter 12, Article 2,
			 Section 144 provides for a privilege license tax on playing cards sold within
			 Alabama.
(b) Based upon a review of
			 the collections of the Playing Cards Tax for fiscal years 2011-2013, the annual
			 estimated administrative costs exceed the collection cost for this tax.
			 Therefore, this tax meets the suspension requirements established in the Act.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-7-1 - TOBACCO TAX ADMINISTRATION › Section 810-7-1-.31 - Procedures For Disposition Of Confiscated Tobacco Products

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Tobacco
			 Products Subject to Confiscation: Tobacco products may be confiscated under the
			 following circumstances by the department, its agents, or any peace officer of
			 the state, without a warrant and delivered to the department for destruction
			 under the following circumstances:
(a)
			 Tobacco products imported by retail dealers and semijobbers in which a true and
			 duplicate invoice has not been received by the department are considered
			 contraband and subject to confiscation.
(b) Cigarettes, smoking tobacco, cigars,
			 stogies, cheroots, chewing tobacco, snuff, or other taxable tobacco products
			 found in possession of a state retailer or semijobber without either the
			 required stamps affixed to the package of cigarettes or the purchase invoices
			 which itemize the applicable tobacco taxes in the case of other tobacco
			 products, are declared to be contraband goods and may be seized.
(c) Failure to acquire appropriate invoices,
			 substantiate tax payment, or retain invoices, as required, may result in
			 confiscation of the tobacco products.
(d) Purchases of tobacco products from an
			 entity other than permitted or registered entities appearing on the
			 department's website listing is subject to confiscation.
(e) Tobacco products and the vehicles used in
			 transportation are subject to confiscation when:
1. The tobacco products are either unstamped
			 or where the tax has not been paid or accrued by a permitted wholesaler in
			 Alabama and the proper tobacco or transporter's permit has not been obtained
			 prior to transporting the products.
2. If the transporter is not properly
			 permitted.
3. Proof of the
			 destination of tobacco products being transported does not include an invoice
			 showing the destination for all products in the vehicle transporting tobacco in
			 Alabama.
4. Invoices for deliveries
			 within the state do not meet the requirements of §
										40-25-4,
Code of Ala.
			 1975
.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-7-1 - TOBACCO TAX ADMINISTRATION › Section 810-7-1-.32 - E-Liquid And Alternative Nicotine Product Manufacturers Certification

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Definitions.
(a) Annual Renewal Application Fee - The
			 five-hundred-dollar ($500) fee due each year from every certifying e-liquid
			 manufacturer and manufacturer of alternative nicotine products that maintains
			 an active vape account with the department. The renewal fee does not apply for
			 inactive accounts.
(b) Certifying
			 E-Liquid Manufacturer and Manufacturer of Alternative Nicotine Products - Any
			 e-liquid manufacturer or manufacturer of alternative nicotine products that
			 submits a certification or renewal as required in §
									28-11-17.1,
Code of
			 Ala. 1975
.
(c) Initial
			 Application Fee - The initial fee of two thousand dollars ($2,000) due from
			 every certifying e-liquid manufacturer and manufacturer of alternative nicotine
			 products.
(d) Product Offered for
			 Sale - Each unique e-liquid or alternative nicotine brand name along with the
			 product code constitutes a separate product offered for sale in this
			 state.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-7-2 - TOBACCO TAX FORMS (REPEALED) › Section 810-7-2-.02 - Monthly Audit Report Of Wholesale Dealers In Tobacco Products - Cigarettes See Exhibit 2 (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-25-10,
				  40-25-61 via
				  40-25-15(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-7-2 - TOBACCO TAX FORMS (REPEALED) › Section 810-7-2-.02.05 - Monthly Audit Report Of Wholesale Dealers In Tobacco Products - Other Tobacco Products. See Exhibit 2(a) (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-25-10,
				  40-25-61 via
				  40-25-15(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-7-2 - TOBACCO TAX FORMS (REPEALED) › Section 810-7-2-.03 - Schedule Of Taxes On Tobacco Products And Playing Cards See Exhibit 3 (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-25-10,
				  40-25-61 via
				  40-25-15(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-7-2 - TOBACCO TAX FORMS (REPEALED) › Section 810-7-2-.04 - Tax Table, Tobacco Products. See Exhibit 4 (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-25-10,
				  40-25-61 via
				  40-25-15(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-7-2 - TOBACCO TAX FORMS (REPEALED) › Section 810-7-2-.07 - Report Of Wholesale Dealers In Tobacco Products - By Dealer. See Exhibit 7 (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-25-10,
				  40-25-61 via
				  40-25-15(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-7-2 - TOBACCO TAX FORMS (REPEALED) › Section 810-7-2-.08 - Form T-2 Petition For Refund Of Taxes. See Exhibit 8. (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-25-10,
				  40-25-61 via
				  40-25-15(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-7-2 - TOBACCO TAX FORMS (REPEALED) › Section 810-7-2-.09 - Form T-6 - Application For Permit To Transport And Distribute Taxable Tobaccos See Exhibit 9 (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-25-10,
				  40-25-61 via
				  40-25-15(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-7-2 - TOBACCO TAX FORMS (REPEALED) › Section 810-7-2-.10.05 - Form T & M-24 - Certification By Agent Of Revenue Department Of The Cancellation Of Tobacco Stamps. See Exhibit 10(a). (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-25-10,
				  40-25-61 via
				  40-25-15(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-7-2 - TOBACCO TAX FORMS (REPEALED) › Section 810-7-2-.11 - Audit Report - Wholesaler's Report And Revenue Examiner's Audit Of Sales In Washington County

Current through Register Vol. 42, No. 9, June 28, 2024
See Exhibit 11. (See Exhibit in Master Code.)
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-25-10,
				  §40-25-61 via §
										40-25-10 and §
										40-25-15(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-7-2 - TOBACCO TAX FORMS (REPEALED) › Section 810-7-2-.13 - Affidavit Of Wholesaler To Department Of Revenue As To Audit Made And Confiscation Of Items Of Inventory See Exhibit 13. (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-25-10,
				  40-25-61 via
				  40-25-10,
				  40-25-15(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-7-2 - TOBACCO TAX FORMS (REPEALED) › Section 810-7-2-.15 - Report Of Damaged And Refused Cigarettes And/Or Other Tobacco Products See Exhibit 15 (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-25-10,
				  40-25-61 via
				  40-25-10,
				  40-25-15(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-7-2 - TOBACCO TAX FORMS (REPEALED) › Section 810-7-2-.16 - Form CRP-1 - Gummed Cigarette Paper Tax. See Exhibit 16 (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §4 0-25A-16.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.01 - Criteria For Governing Bodies Of Counties And Incorporated Municipalities To Receive Refund Of Motor Fuel Excise Taxes

Current through Register Vol. 42, No. 9, June 28, 2024
(1) According to the provisions of Section
			 40-17-329,
Code of Ala. 1975
, governing bodies of counties and
			 incorporated municipalities are entitled to a refund of the motor fuel excise
			 taxes under the following conditions:
(a) A
			 licensed governing body of the county or incorporated municipality has the
			 right to apply for a refund on a quarterly basis for the motor fuel excise tax
			 paid to the vendor.
(b) If a
			 licensed incorporated municipality or county governing body purchases motor
			 fuel from a licensed distributor, the licensed distributor has the right to
			 apply for a refund on a monthly basis for the taxes paid by the licensed
			 distributor for motor fuel sold to the licensed exempt agency.
(c) A credit card issuer may apply on a
			 quarterly basis for a refund of the motor fuel excise taxes on sales of taxable
			 motor fuel to a licensed exempt entity if the sale occurs at a retail pump
			 available to the general public and the sale is charged to a credit card issued
			 to the licensed exempt entity.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.02 - Application Of Excise Tax On Blendstocks

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Blended fuel, as defined in Section 40-17-322,
Code of Ala. 1975
, is a mixture composed of
			 gasoline or diesel fuel and any other liquid that can be used as a motor fuel
			 in a highway vehicle. Therefore, blendstocks, as defined under Section 4081,
			 Title 26 of the United Stated Code, not used to produce a finished motor fuel
			 that can be used in a highway vehicle is not taxable under Section 40-17-326,
Code of Ala. 1975
. The excise tax applies when
			 blendstocks are blended with gasoline or diesel fuel.
(2) If the blendstocks are blended with
			 gasoline or diesel fuel below the rack and imported into Alabama, then the
			 excise tax applies at the time the blended product is imported into Alabama in
			 accordance with Section 40-17-326(b).
(3) If the blendstocks are blended with
			 gasoline or diesel fuel in this state outside the bulk transfer terminal
			 system, then the blender is required to pay the tax in accordance with Section
			 40-17-326(d).
(4) In accordance
			 with Section 40-17-332(g),
Code of Ala. 1975
,
			 blenders are required to obtain a blender's license.
(5) Any person who engages in business for
			 which a blender's license is required without obtaining a blender's license may
			 be subject to civil penalties in accordance with Section 40-17-351,
Code of Ala. 1975
.
Author:
Bonita Calhoun
Statutory Authority:
Code of Ala.
				  1975
, §§ 40-2 A-7(a)(5),
				  40-17-322,
				  40-17-326.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.03 - Local Government Rate Notification Requirements For Gasoline And Diesel Fuel Excise Tax

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The
			 department shall publish and maintain a current listing of tax levies for
			 municipal and county gasoline and diesel fuel excise taxes pursuant to §
								11-51-210,
			 Code of Ala.
1975
.
(2) Local Government Notification
			 Requirements.
(a) Every municipality or county
			 ("locality") levying a new motor fuel excise tax or amending an existing motor
			 fuel excise tax levy must submit notification of the new levy or amendment to
			 the department at least sixty (60) days before the requested effective date of
			 the tax levy or amendment. The notification must include the following to be
			 considered proper notification to the department:
1. A written notification on the locality's
			 letterhead or other department accepted format, addressed to the department and
			 signed by a local government representative.
2. The name of and preferred contact
			 information for the locality's designated representative to whom notifications
			 by the department as required in paragraph (3) will be provided.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.04 - Sales Of Motor Fuel In The Bulk Transfer/Terminal System

Current through Register Vol. 42, No. 9, June 28, 2024
(1) In accordance
			 with Section
			 40-17-326(c),
Code of Ala. 1975
, tax is imposed on the sale or
			 transfer of motor fuel in the bulk transfer/terminal system in Alabama by an
			 Alabama supplier to a person who does not hold an Alabama supplier'slicense.
			 The supplier shall collect the tax imposed from the person who orders the sale
			 or transfer in the bulk transfer/terminal system. A bulk transfer/terminal
			 system is a motor fuel distribution system consisting of refineries, pipelines,
			 marine vessels, and terminals approved by the Internal Revenue Service. Motor
			 fuel in a refinery, pipeline, terminal, or marine vessel transporting motor
			 fuel to a refinery or terminal is in the bulk transfer/terminal system provided
			 all operators are licensed and registered as required by the Internal Revenue
			 Service.
(2) Based upon the
			 definition of bulk transfer/terminal system as provided in Section
			 40-17-322,
			 pipelines are considered to be a part of the bulk transfer/terminal system.
			 Therefore, a tax-free transaction canonly occur in the pipeline if all parties
			 involved in the transaction have valid Alabama supplier's licenses. Otherwise,
			 the tax is to be collected from the person ordering the sale or transfer in the
			 bulk transfer/terminal system.
Author:
Bonita Calhoun
Statutory Authority:
Code of Ala.
				  1975
, §
										40-2A-7(a)(5),
				  40-17-322,
				  40-17-323,
				  40-17-326(c).