The Alabama Department of Revenue, Business & License Tax Division, Tobacco Tax Section is responsible for the collection of excise tax of non-participating tobacco manufacturers or importers. 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 Manufactures who intend to sell cigarettes in Alabama. Non-participating tobacco manufacturers 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.
The premium that you pay for an Alabama Non-Participating Tobacco Manufacturer Surety Bond is dependent on credit and the bond amount required.
A non-participating wholesaler is required to submit a report of tax paid for products stamped or sold each month.
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