Tobacco Tax

The tobacco tax section issues permits to tobacco distributors and enforces cigarette violations. Find more information from this section on tobacco products, stamps, and remittances.

Taxes

State Tobacco Products

• Listing of Permitted and Registered Tobacco Taxpayers
• Tobacco Product Confiscations
• Directory of Cigarettes Approved for Stamping and Sale
• Manufacturer’s/Distributor’s Number Listing
• Templates & Information for Wholesaler, Schedule D, Sales for Resale and Manufacturer Reports

County Tobacco Tax

• Alabama Taxpayer’s Bill of Rights and Uniform Procedures (Title 40, Chapter 2A)
• Listing of Permitted and Registered Tobacco Taxpayers
• Tobacco Product Confiscations

Resources

• Tax Rates
• Order Cigarette Tax Stamps
• Cigarette Tax Stamp Online Ordering Notice
• E-Pay Your Taxes Online
• Rules
• Forms Search
• My Alabama Taxes
• Notices
• City/County Tax Rates
• View List of Tobacco Reports
  • You will be redirected to My Alabama Taxes (MAT)
  • Go to the Quick link for businesses section.
  • Select View or Upload a Report.
  • Tobacco Reports Available
    • Active Permitted Wholesalers and Registered Retailers
    • Ceased Permitted Wholesalers and Registered Retailers
    • Tobacco Product Confiscations

Report Potential Cigarette Violations

Consumers, retailers, wholesalers, jobbers, manufacturers or others involved with the manufacture, distribution, or sale of cigarettes may report potential violations, such as violations of the NPM escrow requirements (Ala. Code § 6-12-1 et seq.), complementary legislation (Ala. Code § 6-12A-1 et seq.), cigarette tax evasion, cigarette smuggling, or counterfeit cigarette sales.

Report through the Revenue Help Center Remember to include a detailed description in the Message box concerning the potential violations and the potential violator’s contact information including an address or specific location where the violation occurred.

View Tobacco Tax FAQ

Laws

The taxes listed below are administered by the Tobacco Tax Section of the Business & License Tax Division. Read the laws at the Code of Alabama website

• Tobacco Tax Sales: Title 40, Chapter 25, Article 1
• Tobacco Tax Use: Title 40, Chapter 25, Article 2
• Escrow Fund for Certain Tobacco Product Manufacturers: Title 6, Chapter 12
• Tobacco Master Settlement Complementary Legislation Act: Title 6, Chapter 12A
• Alabama Taxpayer’s Bill of Rights and Uniform Procedures: Title 40, Chapter 2A

See acts passed since the last revision of Code of Alabama 1975. .