Alabama § 40-25-16.1 Monthly Reporting Requirements; Online Listing of Qualified or Registered Entities. (Amended by Act 2026-50)

Alabama Statutes

§ 40-25-16.1 — Monthly Reporting Requirements; Online Listing of Qualified or Registered Entities. (Amended by Act 2026-50)

Alabama § 40-25-16.1

Title 40Revenue and Taxation

Ch. 25Tobacco and Vaping Tax

Art. 1Sales Tax

This text of Alabama § 40-25-16.1 (Monthly Reporting Requirements; Online Listing of Qualified or Registered Entities. (Amended by Act 2026-50)) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 40-25-16.1 (2026).

Text

AMENDED BY ACT 2026-50, EFFECTIVE OCTOBER 1, 2026. SEE ACT FOR REVISED LANGUAGE.

(a)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.

(1)This subsection is enacted to aid the Department of Revenue in the enforcement of Section 40-23-260, which requires a seller of tobacco products selling or distributing to retailers in this state to report

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AMENDED BY ACT 2026-50, EFFECTIVE OCTOBER 1, 2026. SEE ACT FOR REVISED LANGUAGE.
(a) 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.
(1) This subsection is enacted to aid the Department of Revenue in the enforcement of Section 40-23-260, which requires a seller of tobacco products selling or distributing to retailers in this state to report the sale of tobacco products if an exemption from the sales or use tax is claimed at the time of sale.
(2) Any sale of tobacco products to a purchaser using a sales tax number to purchase the products is declared to be a purchase for resale, and the seller is required to obtain a tobacco account and report the sale on the monthly tobacco sales for resale report.
(3) If a non-registered seller fails to obtain a tobacco account as required, the department may assess the following penalties:
a. On the first violation, the non-registered seller shall be issued a written warning notice from the department. The notice shall advise the non-registered seller of the penalty due if the seller continues to fail to comply with this section.
b. On a second violation of this section, the non-registered seller shall be assessed a civil penalty of one hundred dollars ($100).
c. On a third or subsequent violation, the non-registered seller shall be assessed a civil penalty of one hundred dollars ($100) multiplied by the total number of violations that have been imposed under this section.
(b) The commissioner shall establish a web site for listing each wholesaler, jobber, semijobber, retailer, importer, or distributor of tobacco products that has 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 website listing shall be subject to confiscation, as provided for in this chapter.