Flag_of_Alabama.svg
An official website of the Alabama State government.

The .gov means it's official

Government websites often end in .gov or .mil. Before sharing sensitive information, make sure you’re on an official government site.

The site is secure

The https:// ensures that you are connecting to the official website and that any information you provide is encrypted and transmitted securely.

Frequently Asked Questions

Filter FAQs

Categories
Sub Categories
Service
Showing (210) FAQs
QuestionCategoryRead More
Are the materials severed and used by the producer subject to the tax?
What is the state tax rate on tobacco products?
How is state tax on tobacco products paid?
How much are the stamps for cigars, snuff, chewing tobacco and smoking tobacco?
I am located in Alabama and want to distribute cigars at wholesale in Alabama and to other states. I will receive these cigars from suppliers in the Dominican Republic, Puerto Rico and other states. What are my filing requirements?
I am going out-of-business and wish to cancel my stamping permit. How can I receive a refund for the cigarette revenue stamps that I did not use?
I am located in Alabama and want to distribute cigars at wholesale in Alabama and to other states. I will receive these cigars from suppliers in the Dominican Republic, Puerto Rico and other states. What are my filing requirements?
Can we sell single cigarettes?
How do I obtain state cigarette stamps?
How do I pay state-administered county tobacco taxes?
I operate a business in a county that is not administered by the State.  Who should I contact?
What are the county tax rates on cigarettes?
Are there county taxes on chewing tobacco, snuff, smoking tobacco, cigars, or rolling papers?
How are cigars taxed for county purposes?
Are there county revenue stamps that I must apply to my product?
Is there a tax on rolling papers?
What will be listed on the E-Liquid and Alternative Nicotine Products Directory?
What is a certifying e-liquid manufacturers and manufacturers of alternative nicotine products?
How do manufacturers get listed on the Directory?
How much is the fee to be listed on the Directory?
When is the certification application and application fee due?
When will the Directory be available online?
What if I failed to submit my certification application and application fee by the due date of April 30?
When is the new system available to use to submit my cigarette tax stamp order?
What type stamps may be ordered using MAT?
Once a cigarette tax stamp order has been submitted, how much time is allowed to cancel that order?
How can a correction be made before submission of an order if the wrong stamp type or quantity is chosen?
How do we notify you of any special shipping methods for a stamp order?
Can multiple orders be future dated to cover a specific time period?
Will there be confirmations sent that an order has been received and processed?
Is there a limit to the amount of stamps that can be ordered online?
Does this fee apply to wholesale transactions?
Does this fee apply to bicycle tires?
Does this fee apply if the customer takes the old tire with him?
Does the fee apply to multiple retreads on the same tire?
Does this fee apply to farming and logging equipment?
Does this fee apply to the tires on new vehicles?
Does this fee apply to tires purchased by governmental organizations?
Will the state of Alabama be responsible for disposal of the scrap tires?
Do I charge sales tax on this fee?
What is the procedure to get set up to remit this fee?
Does this fee apply even if we do not accept the old tires?
Do I still have to pay so much per ton to have the old tires removed from my location and charge the disposal fee?
Will I charge the current disposal fee and the new $1 per tire fee to the customer?
Can the department increase the fee?
I purchase tires to install on travel trailers, am I required to remit the fee or do I pay the fee to my supplier?
If a car dealership sells replacement tires to the consumer, does the dealership have to collect the fee?
If the fee is charged separately, can we list this fee in the sales tax area of the invoice?
Does this $1 per tire fee apply on recapped tires where the business recapping the tire only charges for the rubber used to recap?
Is this fee $1 per tire or $1 per customer?
How will this fee be used?
As a car dealer who is not a tire dealer but contracts with a tire dealer to replace tires on vehicles, does this fee apply?
If the tires are under warranty, would the fee still apply to the replacement tire(s)?
If replacement tires are sold to car auctions, is the fee applicable?
If replacement tires are sold to lease companies, is the fee applicable?
If a dealership removes a tire from its inventory to recondition a used car that will later be sold to a consumer, is the fee applicable?
If I pick up tires from tire dealers and/or trucking companies that I will retread and deliver them back to the company, am I responsible for collecting the $1 per tire fee?
Is the fee due on tires that are exported to another state?
Are private schools exempt?
Does this fee apply to ambulatory equipment?
What is the Alabama Underground and Aboveground Storage Tank Trust Fund Act?
Who is responsible for remitting this charge to the Department of Revenue?
What is the fee rate of this charge?
How do I become registered to pay the charge?
What are the fees on hazardous waste disposed of in Alabama? 
Who is required to file and pay solid waste disposal  fees?
As a private solid waste disposal facility with a $1,000-per-calendar-year fee payment limitation, am I required to file a report each quarter?
When is the solid waste fee report and payment due to ADOR?
What are the solid waste disposal fee rates?
What is a pari-mutuel pool tax?
How many dog and horse race tracks are there in Alabama?
How do I remit the amount due?
What kinds of taxes are administered by the motor fuels section?
Where can I get information on the Alabama Underground and Aboveground Storage Tank Trust Fund Act?
When are the tax returns due?
If the due date falls on a weekend or a holiday, when is the due date?
Is there another option besides keying all of the data in the template?
Can the whole spreadsheet be copied into the template?
What can be done if I detect a mistake or need to add to a Schedule in MAT?
Can I amend a report in MAT after it has been submitted?
What is the duration of a tax lien?
I received a Preliminary Assessment, however, I am unable to pay the amount shown due. Can I set up installment payments?
I received a Notice of Final Assessment from the Department of Revenue. What does this mean?
I received a Final Assessment that I feel is incorrect. What should I do to resolve this matter?
The Department of Revenue recently sent a Notice of Final Assessment to my client who is in bankruptcy. Why? Is this not a violation of the U.S. Bankruptcy Code?
How did the Department of Revenue calculate the interest on the Notice of Preliminary Assessment and Notice of Final Assessment?
What is a lien?
My client has received a Notice from the Department of Revenue that a lien has been entered in the county probate office real property records. What does this mean?
When will the Department of Revenue terminate a tax lien?
When is a tax lien effective against other creditors?
Is Alabama sales tax owed to the Department of Revenue dischargeable in bankruptcy?
Is a surety bond required when I receive a Final Assessment?
Who is required to be licensed?
If I am a licensed distributor transporting my own product, am I required to have a transporter’s license?
What are the bond requirements for each license?
What are the license fees?
What are the grounds for denial of a license?
Can my license be revoked?
Can tax-free transactions occur in the pipeline?
When is the motor fuel floor stock tax return and payment due?
Who is allowed to take the credit for tax on reported bad debt?
Does the supplier or permissive supplier have to notify the department before taking the credit for tax on reported bad debt?
What discounts are allowed for suppliers and permissive suppliers?
If a supplier or permissive supplier underpays but files on time, do they get the discount?
Can an exporter apply for a refund on fuel that is exported with Alabama motor fuel excise tax paid?
What are the state excise tax rates on motor fuels?
Is kerosene subject to the state fuel excise taxes?
What is the taxability of biodiesel?
Is ethanol taxable?
Is Transmix taxable?
Are state agencies exempt from the state motor fuel excise taxes?
What is an import verification number?
What are the different tax returns and reports and their due dates?
When is the payment due on imports?
What is a diversion?
How do I report a diversion?
How do I register a diversion?
What motor fuel refunds are available and how often can each be filed?
How do I apply for a license for the Alabama Terminal Excise Tax (Motor Fuels)?
What is the approved method for electronically filing the new terminal excise tax returns and reports?
Is there an excise tax for CNG/LNG? 
Is a license required for CNG/LNG?
When is the $.02 per gallon excise tax on gasoline and the transfer of the inspection fee to the Department of Revenue effective?
The law states that reduced rates ($.00025) apply only to an Alabama State Inspection Fee permit holder selling directly to an ultimate consumer. How is the reduced rate reported by the permit holder for dyed diesel fuel sales?
Who has to be permitted with the Department of Revenue?
Do I have to post a surety bond to be permitted?
If I am only selling gasoline and undyed diesel fuel and do not sell any dyed diesel, dyed kerosene, or lubricating oil, do I need to get an inspection fee permit?
If I was licensed with Agriculture and Industries prior to October 1, 2016, and I only sell gasoline and undyed diesel fuel, will I need to get a bonded distributor permit with the department of revenue for the inspection fee?
Does the inspection fee apply to dyed fuel used in processing asphalt?
Does the inspection fee apply to aviation fuels?
Do I need an inspection fee permit to report ethanol?
If I am a licensed supplier or permissive supplier and I sell gasoline or undyed diesel to a licensed exempt entity at the terminal rack and the licensed exempt entity is listed as the purchaser on the terminal issued shipping document, then am I required to collect the inspection fee from the licensed exempt entity?
As a licensed Alabama supplier/permissive selling dyed diesel fuel and/or dyed kerosene at a terminal rack outside of Alabama with the destination of the product being Alabama, am I responsible for the Alabama inspection fee?
How do I apply for a lubricating Oil Permit?
What is the tax rate? 
What is the acceptable method of filing my lubricating oils tax return?
Where do I find a list of active lubricating oils permit holders?
What products are included?
Is the tractor hydraulic/transmission fluid subject to the excise tax or sales tax?
How do I convert pounds to gallons?
Is lubricating oil boarded on a vessel at the Port of Mobile taxable?
When is the lubricating oils return/payment due?
What is the wholesale oil license fee rate?
What products are subject to the wholesale oil/import license fee?
At what point is the wholesale oil /import license fee due?
What local excise taxes does the department administer and what are the tax rates?
What is a privilege license?
How do I file and pay my state administered local fuel taxes for Bullock, Lowndes, Marshall and Cullman counties?
When is the license due?
Is participation in the Single Point System mandatory?
Where do I buy the license?
Who can use the Single Point System?
Do I need a city license?
When will Single Point be available?
What licenses and permits are necessary and what are the fees?
Will amendments be accepted for the Single Point System?
What exactly is a severance tax?
What items are taxed?
When are the tax returns due?
If the due date falls on a weekend or a holiday, when is the due date?
How do I set up a severance tax account?
How do I cancel a severance tax account?
What are the severance tax rates?
What are the local severance tax rates?
What is the Coal Severance Tax? 
Who is considered a producer, purchaser, or transporter?
Who regulates coal mining operations in Alabama?
What is the tax rate?
Who receives the proceeds that are collected from the additional coal severance tax on surface or underground mining?
Who must file and remit the Coal Severance Tax?
What are the forest products taxes?
What are the taxable products and rates?
Our facility does not have any weight scales.  How do I convert from board feet on lumber to tons? 
What additional forest products are nontaxable and taxable?
How does a manufacturer obtain exemption from the Forest Products Severance Tax on pulpwood chips and residual pulpwood chips that are purchased from a manufacturer, concentration yard, or processor?
What type of returns must be filed?
Who is responsible for filing and remitting the Forest Products Taxes?
When are the Forest Products Returns/payments due?
What is the Oil and Gas Severance Tax?
Where does oil and gas production occur in Alabama?
What are the Oil and Gas tax rates?
What products are included in Oil and Gas Severance Tax?
What type of Oil and Gas returns may be filed?
When is the Oil and Gas Return/payment due?
What if I have questions concerning a well in the state of Alabama?
What items are exempt from Oil and Gas Severance Taxes?
What costs may be deducted from the workback price in arriving at market price?
What is the acceptable method of filing an Oil and Gas Severance Tax Return?
What local severance taxes does the Department administer?  What are the tax rates?
What are local solid minerals?
What types of local solid minerals returns may be filed?
How do I file and pay my state administered local solid minerals taxes for these counties?
What minerals are covered by the Uniform Severance Tax Act? 
What minerals are specifically excluded from the Uniform Severance Tax Act? 
What is the natural minerals tax rate? 
Who should pay the natural minerals tax?
Who must collect and remit the natural minerals tax? 
When is the natural minerals tax due? 
Who receives the net proceeds from the tax that is collected from the producer? 
How does the natural minerals severance tax apply?
Is there a standard conversion of cubic yards to tons? 
What is tangible personal property?
Are products used for real property exempt?
Are governmental entities subject to the tax?
What type documentation is needed for purchases?
Are materials used for fill taxable?
Are sales of dirt and top soil subject to the severance tax? 
Are natural minerals used for pollution control exempt from the severance tax?
Are natural minerals used for agricultural purposes exempt from the severance tax?
Are materials sold for use outside the state taxable?