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FAQ Categories / Tax: Tobacco Tax

No. However, the cigarette tax stamp ordering system is not tied to consignment balances. Therefore, state consignment customers must be aware of their available consignment balance and place orders within their bond limit. Failure to do so will result in the stamp order being modified to accommodate the available balance.

The person or persons authorized by you to access MAT/submit your stamp order will receive a confirmation when they click on the “submit” button that the stamp order has been submitted to the Tobacco Tax Section. Once the order has been fulfilled, the invoice associated with the order will be available in MAT for viewing and payment, if applicable.

No, the system uses the system date that the order was created. Therefore, orders dated for the future are unavailable. If multiple orders are submitted on the same day before the 1 p.m. cut off, they will be processed for shipment that day; the related invoices would all have the same invoice and due dates.

We use FedEx shipping. There is an area on your order form where you can choose whether you want pickup, overnight or 2-day delivery. Please use this feature to let our staff know the preferred shipping method. If the FedEx account number is incorrect please make the necessary changes.

Once a “new line item” – your stamp type and quantity – has been saved to an order it can be edited by entering the correct count. You can also choose a new type from the drop down if you select the incorrect one.

This system operates in “real time”. Therefore, once an order has been submitted our staff is being notified within the system that a new order has been received and is ready to be fulfilled. The quickest and most effective way to contact us would be to call 334-242-9627 immediately so that we can cancel the order. Because this system operates in “real time”, please review your order thoroughly – specifically the stamp type and quantity – before submitting it to us.

Both state tobacco stamps (consignment and cash/EFT orders) and county tobacco stamps (cash/EFT only) administered by the Department may be ordered via MAT.

Effective May 18, 2017, you will be able to submit state and county cigarette tax stamp orders through our My Alabama Taxes (MAT) portal.

Manufacturers or retailers that violate any of the provisions of Title 28, Chapter 11, may be subject to a five hundred dollar ($500) fine per offense. This fine may be imposed for failure to submit the initial certification and application fee by the due date.

The annual renewal application and annual renewal application fee must be received by the department during the annual renewal period of March 1 – April 30 to be considered timely.  If the manufacturer’s certification expires, the manufacturer must remit the initial application fee with the required application and associated penalty, if applicable, to be re-certified and have its products certified/approved for sale and placed back on the Directory.

The Directory will be available beginning May 1, 2022.

Beginning March 1, 2022, the certification application and application fee should be submitted between March 1 and April 30 of each year.

The initial application fee due from every certifying e-liquid manufacturer and manufacturer of alternative nicotine products is two thousand dollars ($2,000). The annual renewal application fee thereafter is five hundred dollars ($500).

Beginning March 1, 2022, each manufacturer must electronically submit to the department an initial certification application along with the initial application fee through the department’s online portal. Failure to submit the required fee will result in a denial of the application.

Any e-liquid manufacturer or manufacturer of alternative nicotine products that submits a certification or renewal as required in § 28-11-17.1, Code of Ala. 1975.

The Directory will show a listing of certifying e-liquid manufacturers and manufacturers of alternative nicotine products along with a listing of the certified and approved products for sale in Alabama.

Some state-administered counties levy a tax on rolling papers.  The tax rates range from $0.05 to $0.25 per package.  See the tax return for appropriate rates.

Yes, state-administered county cigarette tax is collected by purchasing the stamp from the Alabama Department of Revenue. Some self-administered counties also collect and administer their taxes by using revenue stamps.

The tax on cigars differs between counties. Standard cigars for state-administered counties are all taxed per cigar, or each, and the rates range from $0.02 to $0.12. Little cigars are taxed by the pack or per each little cigar. The rate per pack of little cigars ranges from $0.04 to $0.12. The rate per each cigar ranges from $0.02 to $0.05. See County Tax Rates

These items are commonly referred to as other tobacco products (OTP). Most of the counties impose a tax on these items. The tax rates vary according to each county Act. See County Tax Rates

The county tax rates on cigarettes are based on a per package basis. County cigarette tax rates vary from county to county according to the language of each Act. County cigarette tax rates range from a low of $0.01 to a high of $0.25 per package. See County Tax Rates

Questions relating to county tobacco taxes not administered by the Alabama Department of Revenue must be directed to the appropriate county commission.

State-administered county tobacco taxes are paid on cigarettes by purchasing the county revenue stamp from the Alabama Department of Revenue and affixing the stamp to the cigarette package prior to distribution. All cigarette products placed in retail facilities must have the appropriate county stamp affixed; otherwise, the product is subject to confiscation. Consumers receiving untaxed cigarettes and manufacturers distributing promotional cigarettes are to remit the county tax to the Department by filing a monthly tax return. Taxes on tobacco products other than cigarettes (OTP) are paid by all distributors and consumers by filing a monthly tax return. See Form Search

State stamps may be ordered by permitted wholesalers by logging into their MAT account and placing an order.  See FAQs below on Ordering Stamps through MAT.

No. Since the revenue stamp is not affixed to individual sticks of cigarettes, there would be no evidence of tax payment. Section 40-25-2(f), Code of Alabama 1975, states that stamps in the amount of the tax shall be affixed to the box or container from which the tobacco product is sold at retail. In the case of cigarettes, the stamp shall be affixed to the individual package of cigarettes. Taxable tobacco products offered for sale at wholesale or retail without the appropriate revenue stamp affixed in the above manner is subject to confiscation by the Alabama Department of Revenue.