All returns and forms listed below are in PDF Format.
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| TOB:APP-R* | Application for Tobacco Stamping Permit (Resident Wholesaler) | In-state wholesalers distributing untaxed tobacco products in Alabama. |
| TOB:APP-NR** | Application for Tobacco Stamping Permit (Non-resident Wholesaler) |
Out-of-state wholesalers distributing tobacco products in Alabama. |
| TOB:T-AGREE | Agreement Which is A Part of The Application For Tobacco Wholesalers Permit | Wholesalers completing the forms TOB:APP-R or TOB:APP-NR. |
| TOB:REG | Tobacco Products Registration Form | Retail distributors (including delivery sellers distributing cigarettes or smokeless tobacco to consumers) receiving/selling tobacco products for which the state and/or state-administered county taxes have not been paid. |
| TOB:JEN-REG | Jenkins Act Registration Form | Any person selling, transferring, shipping, advertising, or offering cigarettes or smokeless tobacco for profit into Alabama. |
| TOB:REP-A | Application for Permit to Transport & Distribute Taxable Tobaccos | Persons & companies transporting and distributing tobacco products within the state that do not have a Section 72 or Section 73 privilege license to sell tobacco products. |
| TOB:LLC-AUTH | Limited Liability Company Authorization Form for Tobacco Permit/Registration Application and Bond | Tobacco distributors who have been issued a tobacco stamping permit or registered to pay tobacco taxes that are a single-member or multi-member limited liability company or have classified under the Internal Revenue Service (IRS) “check the box” election as a corporation. |
 NOTE:
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* We require three letters of intent from your tobacco manufacturers which must be mailed to our office directly from the manufacturer. | |
| ** We require three letters of intent from your tobacco manufacturers or we will accept a letter from your residency state which indicates that your company is a duly qualified wholesaler in accordance with all laws, rules and regulations with regard to selling tobacco products in the state. These letters must be mailed to our office directly from the manufacturer. | ||
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| TOB: Tax Rates | State Tobacco Tax Rates | Schedule of State Taxes on Tobacco Products and Playing Cards |
| TOB:TPM CERT | Tobacco Product Manufacturer Certificate
of Compliance & Instructions |
Any tobacco product manufacturer that intends to sell cigarettes in Alabama |
| TOB:NPM-ESC CERT | Certificate of Compliance by Non-Participating Manufacturer Regarding Escrow Payment & Certificate Form Instructions | Any tobacco product manufacturer that (1) sells cigarettes in Alabama and (2) has not become a participating manufacturer in the tobacco Master Settlement Agreement (MSA) executed on 11/23/98. |
| TOB:NEW AGENT | Registered Agent / Change of Registered Agent/Registered Office | Any tobacco product manufacturer or any person distributing cigarettes or smokeless tobacco who has a change in registered agent at a registered office within Alabama. |
| TOB:TCB | Tobacco Consignment Bond & Bond Form Instructions | Permitted wholesalers who would like to acquire tobacco revenue stamps on consignment. |
| TOB:SCC | Stamp Consignment Contract | |
| TOB:TTB | Tobacco Tax Bond/Playing Cards Tax Bond & Bond Form Instructions | Permitted wholesalers or registered retailers who would like to submit a company check in lieu of certified funds or cash for payment of cigarette and playing cards stamps. |
| TOB:TSO1 | Order for Alabama Revenue Stamps Permitted ONLY | Distributors who are required to purchase and affix the Alabama revenue stamp to cigarettes and playing cards. |
| TOB:TSO1 | Order for Alabama Revenue Stamps Nonpermitted ONLY | Distributors who are required to purchase and affix the Alabama revenue stamp to cigarettes and playing cards. |
| TOB:JEN_ACT | Monthly Jenkins Act Report | Any person who sells, transfers, or ships cigarettes or smokeless tobacco for profit into Alabama. |
| TOB:SHIP | Shipping Request for Alabama Tobacco Stamps | Used by distributors who purchase Alabama revenue stamps to indicate their preferred method of shipment |
| TOB:CNSG | Monthly Consignment Payment | Permitted wholesalers making a payment for tobacco revenue stamps previously acquired on consignment. |
| TOB:REF-WS | Wholesaler's Refund Worksheet - Cigarettes ONLY | Wholesalers that have returned stamped/tax-paid tobacco products to the manufacturer and wish to receive a refund/credit for taxes paid. |
| TOB:REF-WS | Wholesaler's Refund Worksheet - OTP ONLY | Wholesalers that have returned stamped/tax-paid tobacco products to the manufacturer and wish to receive a refund/credit for taxes paid. |
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| TOB:TTCO-A | Monthly County Tobacco Tax Return | Distributors/consumers who sell/receive tobacco products in a state-administered county for which the county tax has not been remitted. |
| TOB: CoSO | Order for State-Administered County Revenue Stamps - Wholesalers ONLY | Permitted wholesalers who are required to purchase and affix the state-administered county revenue stamps to cigarettes. |
| TOB: CoSO | Order for State-Administered County Revenue Stamps - Retailers ONLY | Retailers who are required to purchase and affix the state-administered county revenue stamps to cigarettes. |
| TOB: T-WHSLE-CO | Wholesaler's Monthly Report of State-Administered County Cigarette Products | Permitted wholesalers of state-administered county cigarette products. |
| TOB:OTP | Monthly State Tobacco Tax Return by Tobacco Distributors | Wholesalers, retailers, and use taxpayers who receive or sell untaxed tobacco products other than cigarettes in/into Alabama. |
| TOB:T-WHSLE | Monthly Report by Resident Wholesale Dealers in Cigarette Products | In-state permitted wholesalers of cigarette products. |
| TOB:WHSLE-NR | Monthly Report by Nonresident Wholesale Dealers in Cigarette Products | Out-of-state permitted wholesalers of cigarette products. |
| TOB:MANUF | Monthly Manufacturers Report | Manufacturers/Distributors distributing unstamped cigarettes into Alabama |
| TOB:SCH C | Schedule C - Report of Out-of-State Sales of Cigarette Products | Permitted wholesalers who ship cigarettes out-of-state. |
| TOB:USE | Tobacco Use Tax Worksheet | This is a supplemental worksheet filed with Form TOB:OTP by persons receiving untaxed tobacco products for personal consumption. |
| TOB:SCH D | Manufacturers Not Participating in Master Settlement Agreement | Persons or companies distributing taxable cigarettes and roll-your-own tobacco produced by a manufacturer not participating in the Tobacco Master Settlement Agreement. |
| TOB:NG | Monthly Report of Unstamped Tobacco Products Purchased by Alabama National Guard Armories | Alabama National Guard Units which receive tax-exempt tobacco products. |
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| TOB:HWF | State of Alabama Horse Wagering Fee | Persons engaged in the business of operating a horse racing track. |
| TOB:PPPT-1 | Pari-Mutuel Pool Privilege Tax Report | Persons engaged in the business of operating a dog race track. |
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| TOB:TSO1 | Order for Alabama Revenue Stamps Permitted ONLY | Distributors who are required to purchase and affix the Alabama revenue stamp to cigarettes and playing cards. |
| TOB:TSO1 | Order for Alabama Revenue Stamps Nonpermitted ONLY | Distributors who are required to purchase and affix the Alabama revenue stamp to cigarettes and playing cards. |
| TOB:TTB | Tobacco Tax Bond/Playing Cards Tax Bond & Bond Form Instructions | Permitted wholesalers or registered retailers who would like to submit a company check in lieu of certified funds or cash for payment of cigarette and playing cards stamps. |
| TOB:SHIP | Shipping Request for Alabama Tobacco Stamps | Used by distributors who purchase Alabama revenue stamps to indicate their preferred method of shipment |
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| TOB:HWST | Hazardous Waste Fee Report | All Facilities except the Emelle, Alabama location - Persons operating commercial sites for the disposal of hazardous waste. |
| TOB:HWST | Hazardous Waste Fee Report | Emelle, Alabama Facility Only - Persons operating commercial sites for the disposal of hazardous waste. |
| Solid Waste Disposal Fee Registration Form | All Solid Waste Management Facilities that have been issued a permit by the Alabama Department of Environmental Management (ADEM). | |
| TOB-SWST | Quarterly Solid Waste Disposal Fee Report | All Solid Waste Management Facilities that have been issued a permit by the Alabama Department of Environmental Management (ADEM). |
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| TOB:CTA | Application for a Permit to Deliver Motor Fuels Into a Cargo Tank | Bulk facility operators and importers of motor fuel products. |
| TOB-LLC-AUTH1 | Limited Liability Company Authorization Form for Alabama Underground and Aboveground Storage Tank Trust Fund Charge Application | Motor fuels distributors applying for a cargo tank permit that is a single-member or multi-member limited liability company or have classified under the Internal Revenue Service (IRS) “check the box” election as a corporation. |
| TOB:STTFC (Fill-In Form) |
Monthly Underground and Aboveground
Storage Tank Trust Fund Charge |
Bulk facility operators and importers of motor fuel products. |
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| TOB:REF-1 | Petition for Refund - Return of Stamped Cigarettes to the Manufacturer | Tobacco Wholesalers who have returned cigarettes to the Manufacturer |
| SUBT:RP | Petition For Refund | Single petitioner, who remitted the taxes directly to the Department. |
| SUBT:RJ | Joint Petition For Refund | Two or more petitioners, where the seller charged, collected, and remitted the taxes paid by one or more purchasers-consumers. |
| SUBT:RI | Petition for Refund Filing Instructions | |
| To cancel permit or registration number associated with Tobacco or Storage Tank Trust Fund Charge Taxes | ||
This page last updated July 13, 2010.