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40-25-16.1
Section 40-25-16.1 Monthly reporting requirements; online listing of qualified or registered
entities. Each wholesaler, jobber, semijobber, registered retailer, importer or any other
person selling, receiving, or distributing tobacco products in this state for resale shall
file a report of its activity with the Department of Revenue between the first and twentieth
of each month. The information shall include, but not be limited to, the customer's name,
address, invoice number, invoice date, a description of the tobacco products, the itemized
tax, and any other information required by the department. No later than December 30, 2014,
the commissioner shall establish a web site for listing each wholesaler, jobber, semijobber,
retailer, importer, or distributor of tobacco products that have qualified or registered with
the Department of Revenue. Purchases of tobacco products made from an entity other than the
above permitted or registered entities appearing on the department web site...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-16.1.htm - 1K - Match Info - Similar pages
40-25-7
Section 40-25-7 Drop shipments. Any retail dealer or semijobber of tobacco products
enumerated and defined in this article purchasing, or receiving such commodities from without
the state, whether the same shall have been ordered or purchased through a wholesaler or jobber
in this state, or by drop shipment or otherwise, shall within 12 hours of receipt of such
tobacco products, provide electronically, a true duplicate invoice of all such purchases or
receipts to the Department of Revenue, the invoice carrying the name of the person or firm
from whom or through whom such purchases or shipments of the tobacco products so received,
showing kinds and quantities. Any retail dealer or semijobber failing or refusing to furnish
duplicate invoices, in both the manner and time allowed, may be subject to a department imposed
penalty of not less than one thousand dollars ($1,000) nor more than five thousand dollars
($5,000), to be multiplied by the sum of the current violation plus prior...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-7.htm - 1K - Match Info - Similar pages
45-27-247.04
Section 45-27-247.04 Use of stamps; records. (a) It shall be the duty of each wholesale
dealer or jobber who sells, stores, or delivers cigarettes to retail sellers in this county
to affix to each package of cigarettes sold or delivered in the county a stamp or stamps in
the proper amounts as set forth in Section 45-27-247.02. Each wholesaler or jobber
who desires to do so may purchase stamps from the judge of probate at a 10 percent discount
on the entire amount of sale when the purchases are made in quantities of two hundred dollars
($200) or more. The discount allowed hereby shall be compensation to the wholesale dealer
or jobber for the labor of affixing the stamp or stamps to the cigarettes enumerated herein
and for the keeping of the records required by this subpart. All other persons, except such
wholesale dealers or jobbers, shall pay the full face amount for stamps, and no person, wholesaler,
jobber, or dealer shall be entitled to purchase any such number of stamps as would...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-27-247.04.htm - 3K - Match Info - Similar pages
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
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
40-23-260
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
45-14-244.02
Section 45-14-244.02 Collection of tax; stamps. It shall be unlawful for any dealer,
storer, or distributor engaged in or continuing in the business in Clay County for which the
tax is levied to fail or refuse to add to the sales price and collect from the purchaser the
amount due to Clay County on account of the tax herein provided, to refund or offer to refund
all or any part of the amount collected or absorbed, or advertise directly or indirectly,
the absorption of the tax or any portion thereof. Any person, firm, corporation, club, or
association violating this section shall be subject to a civil penalty of not less
than twenty-five dollars ($25) nor more than five hundred dollars ($500). Each act in violation
of this section shall constitute a separate offense. (1) The State Department of Revenue
may collect all taxes levied pursuant to this part at the same time and in the same manner
as state sales and use taxes are collected. (2) The tax levied herein shall be paid by affixing...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-14-244.02.htm - 2K - Match Info - Similar pages
45-17-242.03
Section 45-17-242.03 Issuance of stamps. If the tax herein authorized is imposed, the
board of revenue, court of county commissioners, or other like governing body of Colbert County
shall provide for the preparation and issuance of stamps by the clerk of the county governing
body. When wholesalers or jobbers, who have qualified as such in accordance with any rules
and regulations of the county governing body, desire to purchase stamps as prescribed herein
for use on taxable tobaccos sold and delivered by them, the county governing body shall allow
on such sales of tobacco tax stamps a discount of two percent of the entire amount of the
sale. (Acts 1957, No. 243, p. 308, ยง4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-242.03.htm - 995 bytes - 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
45-47-244.21
Section 45-47-244.21 Levy of privilege or license tax. Effective on the first day of
the month succeeding the month during which this subpart becomes a law, there is hereby levied
in Marion County, in addition to all other taxes of every kind now imposed by law, and shall
be collected as herein provided, a privilege or license tax against the person on account
of the business activities and in the amount to be determined by the application of rates
against gross sales, or gross receipts, as the case may be, as follows: (1) Upon every person,
firm, or corporation (not including the State of Alabama or the Alabama Alcoholic Beverage
Control Board or ABC stores) engaged or continuing within Marion County in the business of
selling at retail any tangible personal property whatsoever, including merchandise and commodities
of every kind and character, (not including, however, bonds or other evidence of debt or stocks),
for a period of 36 months, an amount equal to two percent, and thereafter...
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