Ala. Code § 40-25-16.1 (1975) Monthly Reporting Requirements; Online Listing of Qualified Or Registered Entities

• Library: Alabama Statutes
• Edition: 2023
• Currency: Current with legislation from the 2023 Regular and Special Sessions.
• Year: 2023
• Citation: Ala. Code § 40-25-16.1 (1975)

(a) 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.

(1) This subsection is enacted to aid the Department of Revenue in the enforcement of Section 40-23-260, which requires a seller of tobacco products selling or distributing to retailers in this state to report the sale of tobacco products if an exemption from the sales or use tax is claimed at the time of sale.

(2) Any sale of tobacco products to a purchaser using a sales tax number to purchase the products is declared to be a purchase for resale, and the seller is required to obtain a tobacco account and report the sale on the monthly tobacco sales for resale report.

(3) If a non-registered seller fails to obtain a tobacco account as required, the department may assess the following penalties: