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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...
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45-49-249.57
Section 45-49-249.57 Duplicate invoices for imported tobacco products. Any retail dealer or
semijobber of tobacco products enumerated and defined in this subpart purchasing or receiving
the 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, which the
state, county, city, and local tax has not already been paid at wholesale, shall within three
days of receipt of such tobacco products, provide electronically, a true duplicate invoice
of all such purchases or receipts to the Mobile County Tobacco Tax Collector, 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 county-imposed penalty of not less than one thousand...
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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...
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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,...
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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...
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40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division and
from the computation of the amount of the tax levied, assessed, or payable under this division
the following: (1) The gross proceeds of the sales of lubricating oil and gasoline as defined
in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-4.htm - 34K - 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...
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28-3-5
Section 28-3-5 Retail dealers to furnish duplicate invoices for shipments of alcoholic beverages
received from without state to board. Any retail dealer of alcoholic beverages enumerated
and defined in this chapter 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 alcoholic
beverages, mail by registered or certified mail a true duplicate invoice of all such purchases
or receipts to the board at Montgomery, Alabama, said invoice carrying the name of the person
or firm from whom or through whom such purchases or shipments of the alcoholic beverages were
received and showing kinds and quantities. Any retail dealer failing or refusing to furnish
duplicate invoices in both the manner and time allowed shall be guilty of a misdemeanor and,
upon conviction, shall be punished by a fine of not less than...
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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...
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40-25-2
Section 40-25-2 Who is liable for tax; amount; local tax or fee. (a) In addition to all other
taxes of every kind now imposed by law, every person, firm, corporation, club, or association,
within the State of Alabama, who sells or stores or receives for the purpose of distribution
to any person, firm, corporation, club, or association within the State of Alabama, cigars,
cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, snuff, or any substitute
therefor, either or all, shall pay to the State of Alabama for state purposes only a license
or privilege tax which shall be measured by and graduated in accordance with the volume of
sales of such person, firm, corporation, club, or association in Alabama. There is hereby
levied license or privilege taxes on articles containing tobacco enumerated in this article
in the following amounts: (1) LITTLE CIGARS. Upon cigars of all descriptions, including filtered
cigars, made of tobacco, or any substitute therefor, and weighing not...
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