Alabama Department of Revenue
50 N. Ripley St.
Montgomery, AL 36104
Business and License administers motor fuels taxes, severance taxes, tobacco taxes, and other business licenses.
Oversees and coordinates the issuance of state & county business privilege licenses. Find more information on starting a new business and view helpful videos.
Issues licenses and collects appropriate taxes from resources which include distributors, suppliers, importers, and blenders of various fuel and oil products and the Alabama terminal tax.
Administration of state and county taxes on tobacco products, Electronic Nicotine Delivery Systems (ENDS) 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.
Administration of taxes on natural resources such as oil and gas privilege and production; coal, forest products; and minerals.
Administration of taxes, fees and remittances for hazardous and solid waste, scrap tire, and the underground and aboveground storage tank trust fund charge.
