Aug. 21, 2018
TO: All Tobacco Wholesalers Filing State-Administered County Tobacco Taxes
SUBJECT: Marshall County Tobacco Tax
According to Act No. 87-522 and by resolution adopted by the Marshall County Commission, the
Alabama Department of Revenue has been designated as the agency to collect Marshall County
tobacco taxes. The Alabama Department of Revenue is authorized to promulgate and enforce rules
and regulations for the administration of the taxes levied by the Marshall County Act and Chapter
25 of Title 40, Code of Alabama 1975. The taxes levied are as follows:
|Cigarettes||$0.02 per pack|
|Cigars||$0.02 per cigar|
|Little Cigars||$0.02 per pack|
|Smoking Tobacco||$0.02 per pack|
|Chewing Tobacco||$0.02 per pack|
|Snuff||$0.02 per container|
The effective date to collect this tax to be submitted to the Alabama Department of Revenue is
November 1, 2018. Cigarette tax will be collected by affixing a Marshall County revenue stamp.
These stamps are not currently available. Taxpayers will be notified when the cigarette tax stamps
are available for purchase from the Alabama Department of Revenue. Therefore, until Marshall
County revenue stamps becomes available, cigarette tax must be remitted on the county tobacco
tax return via My Alabama Taxes website (https://myalabamataxes.alabama.gov/_/). The
appropriate tax is to be collected and remitted to the Alabama Department of Revenue beginning
with the November 2018 return which is due no later than December 20, 2018.
Please ensure that the person responsible for preparing the monthly county tobacco tax returns
receives this notice. You may contact the Tobacco Tax Section with questions at 334-242-9627 or
P. O. Box 327555, Montgomery, AL 36132-7555 or Tobacco.Account@Revenue.Alabama.Gov.
Click here to download a .pdf version of this notice.