Business & License Tax

ADOR - Tobacco Tax Returns/Forms

Tobacco Tax Returns and Forms

FORM TYPE AND DESCRIPTION
FORM #	APPLICATIONS	WHO FILES THIS FORM
TOB:APP-R*	Application for Tobacco Stamping Permit (Resident Wholesaler)	In-state wholesalers distributing untaxed tobacco products in Alabama.
TOB:APP-NR**	Application for Tobacco Stamping Permit (Non-resident Wholesaler)	Out-of-state wholesalers distributing tobacco products in Alabama.
TOB:T-AGREE	Agreement Which is A Part of The Application For Tobacco Wholesalers Permit	Wholesalers completing the forms TOB:APP-R or TOB:APP-NR.
TOB:REG	Tobacco Products Registration Form	Retail distributors (including delivery sellers distributing cigarettes or smokeless tobacco to consumers) receiving/selling tobacco products for which the state and/or state-administered county taxes have not been paid.
TOB:JEN-REG	Jenkins Act Registration Form	Any person selling, transferring, shipping, advertising, or offering cigarettes or smokeless tobacco for profit into Alabama.
TOB:REP-A	Application for Permit to Transport & Distribute Taxable Tobaccos	Persons & companies transporting and distributing tobacco products within the state that do not have a Section 72 or Section 73 privilege license to sell tobacco products.
TOB:LLC-AUTH	Limited Liability Company Authorization Form for Tobacco Permit/Registration Application and Bond	Tobacco distributors who have been issued a tobacco stamping permit or registered to pay tobacco taxes that are a single-member or multi-member limited liability company or have classified under the Internal Revenue Service (IRS) “check the box” election as a corporation.
NOTE:	* We require three letters of intent from your tobacco manufacturers which must be mailed to our office directly from the manufacturer.
NOTE:	** We require three letters of intent from your tobacco manufacturers and a letter from your resident state which indicates that your company is a duly qualified wholesaler in accordance with all laws, rules and regulations with regard to selling tobacco products in the state. These letters must be mailed to our office directly from the manufacturer and resident state.
FORM #	FORMS	WHO FILES THIS FORM
TOB-V	Tobacco Tax Section Payment Voucher	Taxpayers who do not make their payment electronically owing less than $750 for taxes administered by the Tobacco Tax Section.
TOB: Tax Rates	State Tobacco Tax Rates	Schedule of State Taxes on Tobacco Products and Playing Cards
TOB:TPM CERT	Tobacco Product Manufacturer Certificate of Compliance & Instructions	Any tobacco product manufacturer that intends to sell cigarettes in Alabama
TOB:NPM-ESC CERT	Certificate of Compliance by Non-Participating Manufacturer Regarding Escrow Payment & Certificate Form Instructions	Any tobacco product manufacturer that (1) sells cigarettes in Alabama and (2) has not become a participating manufacturer in the tobacco Master Settlement Agreement (MSA) executed on 11/23/98.
TOB:NEW AGENT	Registered Agent / Change of Registered Agent/Registered Office	Any tobacco product manufacturer or any person distributing cigarettes or smokeless tobacco who has a change in registered agent at a registered office within Alabama.
TOB:TCB	Tobacco Consignment Bond & Bond Form Instructions	Permitted wholesalers who would like to acquire tobacco revenue stamps on consignment.
TOB:SCC	Stamp Consignment Contract
TOB:TTB	Tobacco Tax Bond/Playing Cards Tax Bond & Bond Form Instructions	Permitted wholesalers or registered retailers who would like to submit a company check in lieu of certified funds or cash for payment of cigarette and playing cards stamps.
TOB:TSO1	Order for Alabama Revenue Stamps Permitted ONLY	Distributors who are required to purchase and affix the Alabama revenue stamp to cigarettes and playing cards.
TOB:TSO1	Order for Alabama Revenue Stamps Nonpermitted ONLY	Distributors who are required to purchase and affix the Alabama revenue stamp to cigarettes and playing cards.
TOB:JEN-ACT	Monthly Jenkins Act Report	Any person who sells, transfers, or ships cigarettes or smokeless tobacco for profit into Alabama.
TOB:SHIP	Shipping Request for Alabama Tobacco Stamps	Used by distributors who purchase Alabama revenue stamps to indicate their preferred method of shipment
TOB:CNSG	Monthly Consignment Payment	Permitted wholesalers making a payment for tobacco revenue stamps previously acquired on consignment.
TOB:REF-WS	Wholesaler's Refund Worksheet - Cigarettes ONLY	Wholesalers that have returned stamped/tax-paid tobacco products to the manufacturer and wish to receive a refund/credit for taxes paid.
TOB:REF-WS	Wholesaler's Refund Worksheet - OTP ONLY	Wholesalers that have returned stamped/tax-paid tobacco products to the manufacturer and wish to receive a refund/credit for taxes paid.
FORM #	RETURNS	WHO FILES THIS RETURN
TOB:TTCO-A File Online	Monthly County Tobacco Tax Return	Distributors/consumers who sell/receive tobacco products in a state-administered county for which the county tax has not been remitted.
TOB: CoSO	Order for State-Administered County Revenue Stamps - Wholesalers ONLY	Permitted wholesalers who are required to purchase and affix the state-administered county revenue stamps to cigarettes.
TOB: CoSO	Order for State-Administered County Revenue Stamps - Retailers ONLY	Retailers who are required to purchase and affix the state-administered county revenue stamps to cigarettes.
TOB: T-WHSLE-CO	Wholesaler's Monthly Report of State-Administered County Cigarette Products	Permitted wholesalers of state-administered county cigarette products.
TOB:OTP File Online	Monthly State Tobacco Tax Return by Tobacco Distributors	Wholesalers, retailers, and use taxpayers who receive or sell untaxed tobacco products other than cigarettes in/into Alabama.
TOB:T-WHSLE	Monthly Report by Resident Wholesale Dealers in Cigarette Products	In-state permitted wholesalers of cigarette products.
TOB:WHSLE-NR	Monthly Report by Nonresident Wholesale Dealers in Cigarette Products	Out-of-state permitted wholesalers of cigarette products.
TOB:MANUF	Monthly Manufacturers Report	Manufacturers/Distributors distributing unstamped cigarettes into Alabama
TOB:SCH C	Schedule C - Report of Out-of-State Sales of Cigarette Products	Permitted wholesalers who ship cigarettes out-of-state.
TOB:USE	Tobacco Use Tax Worksheet	This is a supplemental worksheet filed with Form TOB:OTP by persons receiving untaxed tobacco products for personal consumption.
TOB:SCH D	Manufacturers Not Participating and Participating in the Tobacco Master Settlement Agreement	Persons or companies distributing taxable cigarettes and roll-your-own tobacco produced by a manufacturer not participating and participating in the Tobacco Master Settlement Agreement.
TOB:NG	Monthly Report of Unstamped Tobacco Products Purchased by Alabama National Guard Armories	Alabama National Guard Units which receive tax-exempt tobacco products.

Pari-Mutuel Pool Tax & State Horse Wagering Fee

FORM TYPE AND DESCRIPTION
FORM #	FORMS	WHO FILES THIS FORM
TOB:HWF File Online	State of Alabama Horse Wagering Fee	Persons engaged in the business of operating a horse racing track.
TOB:PPPT-1 File Online	Pari-Mutuel Pool Privilege Tax Report	Persons engaged in the business of operating a dog race track.

Playing Cards Tax

FORM TYPE AND DESCRIPTION
FORM #	FORMS	WHO FILES THIS FORM
TOB:TSO1	Order for Alabama Revenue Stamps Permitted ONLY	Distributors who are required to purchase and affix the Alabama revenue stamp to cigarettes and playing cards.
TOB:TSO1	Order for Alabama Revenue Stamps Nonpermitted ONLY	Distributors who are required to purchase and affix the Alabama revenue stamp to cigarettes and playing cards.
TOB:TTB	Tobacco Tax Bond/Playing Cards Tax Bond & Bond Form Instructions	Permitted wholesalers or registered retailers who would like to submit a company check in lieu of certified funds or cash for payment of cigarette and playing cards stamps.
TOB:SHIP	Shipping Request for Alabama Tobacco Stamps	Used by distributors who purchase Alabama revenue stamps to indicate their preferred method of shipment

Hazardous Waste Disposal Fees

FORM TYPE AND DESCRIPTION
FORM #	FORMS	WHO FILES THIS FORM
TOB:HWST File Online	Hazardous Waste Fee Report	All Facilities in Alabama - Persons operating commercial sites for the disposal of hazardous waste.

Solid Waste Disposal Fee

FORM TYPE AND DESCRIPTION
FORM #	APPLICATION / RETURN	WHO FILES THIS FORM
TOB-SWST-REG	Solid Waste Disposal Fee Registration Form	All Solid Waste Management Facilities that have been issued a permit by the Alabama Department of Environmental Management (ADEM).
TOB-SWST File Online	Quarterly Solid Waste Disposal Fee Report	All Solid Waste Management Facilities that have been issued a permit by the Alabama Department of Environmental Management (ADEM).

Underground and Aboveground Storage Tank Trust Fund Charge

FORM TYPE AND DESCRIPTION
FORM #	APPLICATION / RETURN	WHO FILES THIS FORM
TOB:CTA	Application for a Permit to Deliver Motor Fuels Into a Cargo Tank	Bulk facility operators and importers of motor fuel products.
TOB-LLC-AUTH1 File Online	Limited Liability Company Authorization Form for Alabama Underground and Aboveground Storage Tank Trust Fund Charge Application	Motor fuels distributors applying for a cargo tank permit that is a single-member or multi-member limited liability company or have classified under the Internal Revenue Service (IRS) “check the box” election as a corporation.
TOB:STTFC File Online	Monthly Underground and Aboveground Storage Tank Trust Fund Charge	Bulk facility operators and importers of motor fuel products.

Miscellaneous Forms

FORM TYPE AND DESCRIPTION
FORM #	FORMS	WHO FILES THIS FORM
TOB:REF-1	Petition for Refund - Return of Stamped Cigarettes to the Manufacturer	Tobacco Wholesalers who have returned cigarettes to the Manufacturer
SUBT:RP	Petition For Refund	Single petitioner, who remitted the taxes directly to the Department.
SUBT:RJ	Joint Petition For Refund	Two or more petitioners, where the seller charged, collected, and remitted the taxes paid by one or more purchasers-consumers.
SUBT:RI	Petition for Refund Filing Instructions
	Permit/Registration Cancellation Form	To cancel permit or registration number associated with Tobacco or Storage Tank Trust Fund Charge Taxes