Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-7-1 - TOBACCO TAX ADMINISTRATION › Section 810-7-1-.03 - Tobacco Tax Rules Applicable To National Guard Canteens

Current through Register Vol. 42, No. 9, June 28, 2024
This rule has been adopted by the State Department of Revenue
				and was promulgated by the Adjutant General with the approval of the Governor
				and if violated could result in the revocation of the canteen permit, making it
				necessary for the Department of Revenue to pick up the tax exemption
				certificates issued to such canteen.
(a) Purchases. All untaxed tobacco products
			 handled by a canteen must be purchased from and delivered by a wholesale
			 tobacco distributor duly qualified with the State Department of Revenue. The
			 delivery by the distributor to the canteen must be made by a common carrier or
			 distributor owned/leased vehicle. An authorized officer or employee of the
			 canteen must issue and cause to be delivered to such wholesaler a purchase
			 order showing in detail the total number of cartons of cigarettes, boxes of
			 cigars, cases of smoking tobacco, etc. included in the purchase.
The purchase order form has been mutually approved by both the
				National Guard and the State Department of Revenue and will include a space for
				the canteen to insert the Alabama tobacco tax exemption certificate number
				which will be used by the canteen to receipt the distributor for the untaxed
				tobacco products at the time the distributor makes delivery of same to the
				canteen. A copy of the purchase order from the canteen must accompany the
				shipment by the distributor to the canteen. Only those tax exemption
				certificates issued for the purchase of tobacco products may be used. The
				original or white copy of the certificate is to be delivered to the
				wholesaler.
(b) Sales.
			 Sales of unstamped tobacco products shall be limited to the quantity covered in
			 the regulations of the Adjutant General.
(c) Records. Full and complete records
			 covering each purchase of unstamped tobacco products must be kept by the
			 canteen. The pink copy of the tax exemption certificate which remains in the
			 book must be kept. Full and complete accounting for all sales for unstamped
			 tobacco products must be made. All tax exemption certificates must be accounted
			 for and any certificates mutilated and not used to purchase tobacco products
			 must be marked "void" and sent to the Tobacco Tax Division of the Department of
			 Revenue with the next monthly report. Both the white original and the yellow
			 copy of these voided certificates are to be transmitted. The records of all
			 canteens shall be subject to audit by duly authorized agents of the Department
			 of Revenue at any time.
(d) Monthly
			 Reports. All canteens shall be required to file a monthly report on or before
			 the 10th of the following month, whether such canteen made any purchases of
			 unstamped tobacco products or not. This report shall show the date, invoice
			 number, wholesale tobacco distributor, as well as the total number of cartons
			 of cigarettes, boxes of cigars, etc. covered by each purchase. In addition, the
			 state tax value of these tobacco products must be shown on this report as well
			 as the strength of the unit. The report must be accompanied by the yellow
			 duplicate copies of the tax exemption certificates issued to the wholesaler at
			 the time of purchase. The monthly report forms are mailed periodically and
			 additional tax exemption certificates will be furnished upon request as they
			 are needed.
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-25-15(e).