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

• State Administered Counties and Tax Rates
• 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

Reporting of Imported Tobacco Products

In accordance with Section 40-25-7, Code of Alabama 1975, as amended, retailers and semijobbers that import tobacco products into the State must electronically provide the Department with a duplicate invoice of the purchase within 12 hours of receiving the tobacco products. Tobacco products for which duplicate invoices are not timely received are considered contraband and are subject to confiscation and destruction procedures.  The duplicate invoice must show from whom tobacco products were received, kinds and quantities of tobacco. Tobacco Tax Rule 810-7-1-.29 further explains the requirements for Section 40-25-7.  If the tobacco products are untaxed, the retailer or semijobber is required to register with the Department to file and pay the appropriate tobacco taxes. The duplicate invoices must be provided to the following email address: Tobacco.Account@revenue.alabama.gov.

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. .