|
40-25-13
Section 40-25-13 Records. It shall be the duty of every person, firm, corporation, club,
or association of persons, receiving, storing, selling, or handling tobacco products enumerated
herein in any manner whatsoever to keep and preserve all invoices, books, papers, cancelled
checks, or other memoranda touching the purchase, sale, exchange, or receipt of any and all
tobacco products enumerated herein. All such invoices, books, papers, cancelled checks, or
other memoranda shall be subject to audit and inspection by any duly authorized representative
of the Department of Revenue at any and all times. Each operator of a retail outlet shall
receive, examine, and retain the purchase invoice from the source of the tobacco products
for every purchase of tobacco products for a period of 90 days at the retail location. At
the end of the 90 days, the purchase records shall be maintained with the required books and
records for a period of three years from the date of purchase. Invoices received...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-13.htm - 2K - Match Info - Similar pages
40-25-4
Section 40-25-4 Method and time of affixing stamps. The license taxes imposed by this
article shall be paid by affixing stamps in the manner and at the time herein set forth. In
the case of cigars, stogies, cheroots, chewing tobacco, and like products, the stamps shall
be affixed to the box or container in which or from which normally sold at retail. In the
case of cigarettes, smoking tobacco, and snuff, the stamps shall be affixed to each individual
package. Time allowed for affixing stamps shall be as follows: Every wholesale or retail dealer
in this state, except wholesalers who are issued a permit by the Department of Revenue, shall
immediately after receipt of any unstamped cigars, stogies, cheroots, chewing tobacco, cigarettes,
smoking tobacco, or snuff, unless sooner offered for sale, cause the same to have the requisite
denominations and amount of stamp or stamps to represent the tax affixed as stated herein.
The stamping of the cigars, stogies, cheroots, chewing tobacco,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-4.htm - 4K - Match Info - Similar pages
40-25-15
Section 40-25-15 Nontaxable sales. (a) A wholesaler or jobber, as defined in Section
40-25-1 and who is duly qualified as such wholesaler or jobber under Section 40-25-16,
may sell tobacco products enumerated herein without the Alabama Revenue Stamps affixed thereto;
provided, that: Such products are sold and shipped or delivered in interstate commerce to
a person outside of this state, and such wholesaler or jobber shall have on file, for a period
of three years, subject to inspection by the department, a record of such sale, and also the
original purchase order, and a copy of the invoice therefor, and a receipt from a common carrier,
contract carrier or post office showing shipment for delivery in such other state, or, if
delivered by such dealer to the purchaser at a point outside of the State of Alabama, a receipt
showing such delivery in addition to the record, original purchase order and copy of the invoice
relating to such sale. (b) Such duly qualified wholesaler or jobber may...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-15.htm - 3K - Match Info - Similar pages
45-49-249.54
Section 45-49-249.54 Recordkeeping. Every wholesale dealer shall, at the time of selling
or delivering any cigarettes or other tobacco products enumerated in this subpart, within
Mobile County, make a true duplicate invoice of the same, which shall show full and complete
details of the sale or delivery of the cigarettes or other tobacco products, and shall retain
the same, subject to the use and inspection of the Mobile County Tobacco Tax Collector or
his or her duly authorized deputy, for a period of three years. Wholesale and retail dealers
shall also keep a record of the purchase, sale, exchange, or receipt of all the cigarettes
or other tobacco products, and hold all books, records, canceled checks, and all other memoranda
pertaining to the purchase, sales, exchange, or receipt for the period mentioned herein, subject
to the inspection of the Mobile County Tobacco Tax Collector or his or her duly authorized
deputy, who shall have the power and authority to enter upon the premises...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-249.54.htm - 1K - Match Info - Similar pages
40-25-46
Section 40-25-46 Records. It shall be the duty of every person storing, using or otherwise
consuming in this state tobacco products subject to the provisions of this article to keep
and preserve all invoices, books, papers, cancelled checks, or other memoranda touching the
purchase, sale, exchange, receipt, ownership, storage, use, or other consumption of such tobacco
products. All such invoices, books, papers, cancelled checks, or other memoranda shall be
subject to audit and inspection by any duly authorized representative of the Department of
Revenue at any and all reasonable times. Any person who fails or refuses to keep and preserve
the records as herein required or who upon request by a duly authorized agent of the Department
of Revenue fails or refuses to allow an audit or inspection of the records as herein provided
shall be guilty of a misdemeanor and upon conviction therefor be punished as in case of conviction
for a misdemeanor. (Acts 1939, No. 409, p. 538; Code 1940, T. 51,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-46.htm - 1K - Match Info - Similar pages
40-12-176
Section 40-12-176 Vending machines. (a) Every person, firm, corporation, association,
or copartnership operating a vending machine business whereby tangible personal property is
sold through or by the use of coin-operated machines shall pay an annual privilege license
tax based on the total sales of each such vending company during the preceding year as follows:
Total Sales Amount of Tax $12,000.00 or less $10.00 12,000.01 - 24,000.00 20.00 24,000.01
- 36,000.00 30.00 36,000.01 - 48,000.00 40.00 48,000.01 - 60,000.00 60.00 60,000.01 - 80,000.00
75.00 80,000.01 - 100,000.00 90.00 100,000.01 - 150,000.00 125.00 150,000.01 - 200,000.00
150.00 200,000.01 - 250,000.00 175.00 250,000.01 - 350,000.00 200.00 350,000.01 - 450,000.00
300.00 450,000.01 - 750,000.00 400.00 750,000.01 - 1,000,000.00 500.00 1,000,000.01 - 2,500,000.00
600.00 2,500,000.01 - 5,000,000.00 700.00 5,000,000.01 - 7,500,000.00 800.00 7,500,000.01
- 10,000,000.00 900.00 10,000,000.01 or more 1000.00 (b) The revenue produced...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-176.htm - 9K - Match Info - Similar pages
45-49-249.55
Section 45-49-249.55 Reporting requirements. Every wholesale dealer shall furnish to
the Mobile County Tobacco Tax Collector a monthly report, between the 1st and 20th of each
month, for the preceding month, of the sale or delivery of all cigarettes or other tobacco
products made in Mobile County, and of all orders for cigarettes or other tobacco products
as enumerated herein purchased through the wholesale dealer from without Mobile County on
a drop shipment, and consigned direct to the person, firm, corporation, or association of
persons ordering such cigarettes or other tobacco products from without this county through
the wholesaler dealer. Any retail dealer or semijobber of cigarettes or other tobacco products
enumerated herein, purchasing or receiving such commodities from without the county, whether
the same shall have been ordered or purchased through a wholesaler or jobber in this county,
or by drop shipment or otherwise, which the state, county, city, and local tax has not...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-249.55.htm - 2K - Match Info - Similar pages
40-25-41
Section 40-25-41 Levied; amount; liability for payment; registration as responsible
taxpayers; seizure of contraband. An excise tax is hereby imposed on the storage, use or other
consumption in this state of tobacco products purchased at retail in an amount equal to that
set out in Section 40-25-2 or to any additional amount or amounts of tobacco sales
tax as may be otherwise levied or provided by law. Every person storing, using, or otherwise
consuming in this state tobacco products purchased at retail shall be liable for the tax imposed
by this article, and the liability shall not be extinguished until the tax has been paid to
this state; provided, that if said tobacco products have attached thereto the stamps provided
in said Section 40-25-2 as aforesaid, or as otherwise provided by law, or if said tax
imposed by said Section 40-25-2 as aforesaid, or to any additional amount or amounts
of tobacco sales tax as may be otherwise levied or provided by law has been paid by the seller
of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-41.htm - 2K - Match Info - Similar pages
40-23-260
Section 40-23-260 Program established; definitions; informational reports; Wholesale
and Distributor Reporting Advisory Group. (a) This article shall establish the Wholesale to
Retail Accountability Program or "WRAP". (b) For the purpose of this article, the
following words shall have the following meanings: (1) DEPARTMENT. The State Department of
Revenue. (2) LICENSED BEER OR WINE DISTRIBUTOR. A distributor, as licensed by the Alabama
Alcoholic Beverage Control Board, selling or distributing beer or wine in this state. (3)
PERSON. Any individual, firm, partnership, association, corporation, limited liability company,
receiver, trustee, or any other entity. (4) RETAILER. A person or group of persons that have
a relationship with each other as defined in Section 267(b) of the federal Internal
Revenue Code whose primary business is the sale of tangible personal property at retail, including
supporting operations such as warehousing, shipping, and storage of product, and who holds
a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-260.htm - 8K - Match Info - Similar pages
40-23-199.2
Section 40-23-199.2 Marketplace facilitators. (a) For the purpose of this Act 2018-539,
the following terms shall have the respective meanings ascribed to them: (1) DEPARTMENT. The
Alabama Department of Revenue. (2) MARKETPLACE FACILITATOR. A person that contracts with marketplace
sellers to facilitate for a consideration, regardless of whether deducted as fees from the
transaction, the sale of the marketplace seller's products through a physical or electronic
marketplace operated by a person, and engages: a. Either directly or indirectly, through one
or more affiliated persons in any of the following: 1. Transmitting or otherwise communicating
the offer or acceptance between the purchaser and marketplace seller; 2. Owning or operating
the infrastructure, electronic or physical, or technology that brings purchasers and marketplace
sellers together; 3. Providing a virtual currency that purchasers are allowed or required
to use to purchase products from the marketplace seller; or 4....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-199.2.htm - 7K - Match Info - Similar pages
|