Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-7-1 - TOBACCO TAX ADMINISTRATION › Section 810-7-1-.09 - Procedure For Reporting And Payment Of County Tobacco Taxes On Cigarettes And Submission Of Tobacco Reports And Registration Requirements

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The license or
			 privilege tax specified in all legislative acts, heretofore or hereafter
			 enacted, regarding county tobacco taxes on cigarettes, which are to be
			 administered and collected by the Alabama Department of Revenue, shall be paid
			 on all sales by any qualified wholesale distributor or retailer and any other
			 person, firm, corporation, club or association within the State of Alabama,
			 when such sales of cigarettes are made into said counties.
(2) State-administered county cigarette tax
			 shall be paid by affixing stamps. To obtain state-administered county revenue
			 stamps, each wholesaler or distributor shall complete and submit to the
			 Department of Revenue an order for county cigarette stamps via the Department's
			 online portal. Orders shall be on the cash basis only.
(3) A discount, in the amount of that allowed
			 on the purchase of state stamps, will be allowed on county stamp purchases made
			 by qualified wholesalers with a tobacco stamping permit ONLY.
(4) A report, on a form prescribed by the
			 Department, shall be filed with the Department on or before the twentieth
			 (20th) day of each calendar month showing all sales
			 of cigarettes into said counties, stamp purchases, and inventories 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 by county. Failure to receive a report form
			 does not relieve the taxpayer from filing a report on or before the due
			 date.
(5) The full amount of tax
			 due and the required report shall be paid and filed with the Alabama Department
			 of Revenue, in the manner and time allowed above without any offset being
			 allowed, except for tobacco products returned to the manufacturer for credit as
			 described herein. Insufficient tax payments or reports not timely filed shall
			 result in the loss of discount previously allowed and imposition of applicable
			 penalties and interest.
(6)
			 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 after distribution, shall be allowed a
			 refund. The following documents are required to substantiate refunds: an
			 original affidavit from the manufacturer, a credit memorandum, an authentic
			 credit invoice or memorandum initiated by the qualified wholesaler to the
			 purchaser of said products, and a copy of the qualified wholesaler's invoice to
			 the manufacturer, and such other documentation as the Department of Revenue may
			 require.
(7) Sales exempted from
			 tobacco tax by law are to be excluded from the taxable measure in the month
			 that the sales occur.
(8) Every
			 manufacturer, distributor (including a delivery seller), and importer shall
			 file with the Alabama Department of Revenue reports concerning all sales,
			 releases, and deliveries of tobacco products and Electronic Nicotine Delivery
			 Systems (ENDS)to qualified wholesalers, retailers, and consumers of this state
			 made or authorized by such manufacturer, distributor (including a delivery
			 seller), or importer during the preceding calendar month. Such manufacturer,
			 distributor (including a delivery seller), or importer shall also file reports
			 each month showing all shipments of tobacco and ENDS products from a point
			 outside this state into this state during the preceding calendar month.
(a) Entities required to file a monthly
			 manufacturer's report shall provide the following information concerning each
			 sale, release, or delivery:
1. Name and
			 address of purchaser.
2. Invoice
			 date.
3. Invoice or document
			 number.
4. Quantity of cigarettes
			 purchased per the invoice.
5.
			 Information pertaining to cancellation of invoices.
6. Gross billing appearing on the
			 invoice.
7. The distributor's
			 permit or registration number issued by the Alabama Department of
			 Revenue.
8. Any additional
			 information as required by the Alabama Department of Revenue.