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Category: Business & License Tax


Jul 2019

NOTICE All Tobacco Wholesalers and Retailers

NOTICE TO: ALL TOBACCO WHOLESALERS AND RETAILERSSUBJECT: MOBILE COUNTY TOBACCO TAXES The Mobile County Commission has decided to self-collect its county tobacco taxes. Therefore, by resolution of the Mobile County Commission in accordance with Alabama Code Section 11-3- 11.2, the Alabama Department of Revenue will no longer administer and collect tobacco taxes for Mobile County. […]


Mar 2019

Notice: Rebuild Alabama Act

Gasoline and Undyed Diesel Fuel Excise Tax Law Changes On March 12, 2019, Governor Kay Ivey signed into law Act 2019-2 also known as the Rebuild Alabama Act which levies an additional excise tax on gasoline and undyed diesel effective September 1, 2019. The changes made regarding the Rebuild Alabama Act are summarized below. Tax […]


Mar 2019

NOTICE Retailers and Semijobbers – Duplicate Invoices

REMINDER NOTICE TO: Retailers and SemijobbersFROM: Business and License Tax Division Tobacco Tax SectionSUBJECT: Duplicate Invoices This notice is to remind all retailers or semijobbers of the duplicate invoice requirement. Section 40-25-7, Code of Alabama 1975 requires “Any retail dealer or semijobber of tobacco products enumerated and defined in this article purchasing, or receiving such […]


Jan 2019

MEMO Business Privilege Licenses

MEMORANDUM TO: All County Business Privilege License OfficesFROM: Severance & License Section, Business & License Tax DivisionSUBJECT: Business Privilege Licenses The purpose of this memo is to provide important information to the county business privilege license offices about licenses and reporting requirements. The following are some problem areas that need addressing: CODE SECTIONS • Some […]


Jan 2019

NOTICE To All County Commissions Receiving Quarterly Uniform Natural Minerals Tax Distributions

The purpose of this notice is to provide important information to counties receiving Uniform Natural Mineral Tax Distributions that will expedite the receipt of these funds each quarter. Section 40-13-58, Code of Alabama 1975,states in part that all revenues collected from the tax levied less an amount to cover the expenses of administration and collection […]


Jan 2019

NOTICE To All Counties/Cities Receiving Distributions for the Monthly State-Administered County Motor Fuel Excise Taxes

The purpose of this notice is to provide important information to the counties and cities receiving monthly distributions for the local state-administered county motor fuel excise taxes that will expedite the receipt of these funds. Beginning with the local state-administered county excise tax distribution for the month ending March 31, 2019, it is recommended that […]