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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.

** 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
File Online
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
File Online
Monthly Report by Resident Wholesale Dealers in Cigarette Products In-state permitted wholesalers of cigarette products.
TOB:WHSLE-NR
File Online
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
File Online
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