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Alabama Non-Participating Tobacco Importers Surety Bonds

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The Alabama Department of Revenue, Business & License Tax Division, Tobacco Tax Section is responsible for the collection of excise tax of importers or non-participating tobacco manufacturers . The department provides an online system for tax reporting and an EFT system for tax payments.

The Code of Alabama 1975, Sections 6-12-3 and 6-12A-5 provides the requirements for the permitting of Non-Participating Tobacco Importers who intend to sell cigarettes in Alabama. Non-participating tobacco importers will need to complete the annual certificate of compliance and pay any taxes due. Those that fail to pay the taxes may have a surety bond requirement imposed by the Department in a bond amount that covers the amount of anticipated taxes on an annual basis.

Permit and Surety Bond Requirements:

  1. Completion of the Permit Application.
  2. Payment of taxes, fees, penalties, and interest which may be now due or may become due.
    The tax return and remittance of fees are due by the 20th day of month for the preceding month.
  3. A surety bond in the amount of $25,000 is required or a surety bond in the amount for any of the 12 preceding calendar quarters, whichever is greater. The original bond will need to be filed with the State.

How Much Will This Bond Cost?

The premium that you pay for an Alabama Non-Participating Tobacco Importer Surety Bond is dependent on credit and the bond amount required.

Did You Know?

A non-participating importer must be registered with the Alabama Secretary of State to do business in Alabama.

Related Links:

Alabama Department of Revenue
Alabama Department of Revenue - Tobacco Tax

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