2022 Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 25 - Tobacco Tax.
Article 1 - Sales Tax.
Section 40-25-16.1 - Monthly Reporting Requirements; Online Listing of Qualified or Registered Entities.
Section 40-25-16.1
Monthly reporting requirements; online listing of qualified or registered entities.
THIS SECTION WAS AMENDED BY ACT 2022-352 IN THE 2022 REGULAR SESSION, EFFECTIVE JANUARY 1, 2023. TO SEE THE AMENDED VERSION, SEE THE VERSION LABELED PENDING.
Each wholesaler, jobber, semijobber, registered retailer, importer or any other person selling, receiving, or distributing tobacco products in this state for resale shall file a report of its activity with the Department of Revenue between the first and twentieth of each month. The information shall include, but not be limited to, the customer's name, address, invoice number, invoice date, a description of the tobacco products, the itemized tax, and any other information required by the department.
No later than December 30, 2014, the commissioner shall establish a web site for listing each wholesaler, jobber, semijobber, retailer, importer, or distributor of tobacco products that have qualified or registered with the Department of Revenue. Purchases of tobacco products made from an entity other than the above permitted or registered entities appearing on the department web site listing shall be subject to confiscation, as provided for in this chapter.
(Act 2014-262, p. 827, §2.)
