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Business & License Tax

Business & License Tax administers, collects, and audits taxes for motor fuels, severance, environmental, and tobacco, as well as oversees licenses for businesses and motor fuels.

FAQ

Find the answers to your questions about Business & License Tax.

Administrative Rules

Research Alabama tax rules specific to Business & License Tax.

Forms

Access forms specific to Business & License Tax.

File Your Taxes Online

All taxes and fees administered by Business & License Taxes can be filed and paid though My Alabama Taxes.

Go to MAT

Business Licensing

Oversees and coordinates the issuance of state & county business privilege licenses. Find more information on starting a new business and view helpful videos.

Motor Fuels

Issues licenses and collects appropriate taxes from resources which include distributors, suppliers, imports, and blenders of various fuel and oil products and the Alabama terminal tax.

Severance Tax

Administration of taxes on natural resources such as oil and gas privilege and production; coal, forest products; and minerals.

Tobacco Tax

Administration of state and county taxes on tobacco products and the Tobacco Master Settlement Agreement. Issues permits to tobacco distributors, maintains directories, and enforces cigarette violations. Find more information from this section on tobacco products, confiscations, stamps, and remittances.

Environmental Tax

Administration of taxes, fees and remittances for hazardous and solid waste, scrap tire, and the underground and aboveground storage tank trust fund charge.

Scrap Tire

Hazardous Waste Disposal

Solid Waste Disposal

Storage Tank Trust Fund

Pari-Mutuel Pool Tax & State Horse Wagering Fee

Taxes levied on operations of dog and horse race tracks in Alabama. This is a system of betting on races where the winners divide the bet after taxes, fees, and other expenses.