Alabama Code 40-25-16.1. Monthly reporting requirements; online listing of qualified or registered entities

(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.

Attorney's Note

Under the Alabama Code, punishments for crimes depend on the classification. In the case of this section:

Class	Prison	Fine
Violation	up to 30 days	up to $200

For details, see Ala. Code § 13A-5-7

Terms Used In Alabama Code 40-25-16.1

following: means next after. See Alabama Code 1-1-1
month: means a calendar month. See Alabama Code 1-1-1
person: includes a corporation as well as a natural person. See Alabama Code 1-1-1
state: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Alabama Code 1-1-1

(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:

a. On the first violation, the non-registered seller shall be issued a written warning notice from the department. The notice shall advise the non-registered seller of the penalty due if the seller continues to fail to comply with this section.

b. On a second violation of this section, the non-registered seller shall be assessed a civil penalty of one hundred dollars ($100).

c. On a third or subsequent violation, the non-registered seller shall be assessed a civil penalty of one hundred dollars ($100) multiplied by the total number of violations that have been imposed under this section.

(b) The commissioner shall establish a web site for listing each wholesaler, jobber, semijobber, retailer, importer, or distributor of tobacco products that has 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 website listing shall be subject to confiscation, as provided for in this chapter.

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