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Frequently Asked Questions

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Can I have my accountant or bookkeeper contact the Department of Revenue about my Wholesale to Retail Accountability Program assessment?
What if I do not agree with the Retail Accountability assessment?
What if I change my business structure, and the Alabama Department of Revenue sent me a new sales tax certificate?
Can I transfer product between multiple locations that I own?
What if I make a payment now, then later I discover an error or locate additional buydowns?
How do I know if I participate in a cigarette buydown program?
I received a Wholesale to Retail Accountability Program assessment. Should I amend my sales tax returns?
What if the wholesaler data is incorrect?
For the Retail Accountability Program, what username do I use to download the wholesaler data or recover my password?
There are items other than beer, wine, alcohol, and tobacco included in my Wholesale to Retail Accountability Program (WRAP) purchase data. Are non-beer, non-wine, non-alcohol and non-tobacco purchases used in the WRAP calculation? If not, why are they showing up in my data?
What is the Wholesale to Retail Accountability Program (WRAP)?
What if I have read these questions, and I still have questions about my Wholesale to Retail Accountability Program assessment?
Does the Wholesale to Retail Accountability Program assessment close the period, or can I still be selected for a full audit?
I have monthly or quarterly inventories that show I have more product at the end of the quarter than I had at the beginning of the quarter. Will this change the WRAP assessment?
I sold my store but I still received a Wholesale to Retail Accountability Program assessment. How do I get the assessment resolved?
What should I do if I sell my business?
I sold cigarettes to other retailers, and those sales are not reported on line 7 of the monthly sales tax return. How do I get credit for those sales to reduce my assessment?
What if I can’t pay my Wholesale to Retail Accountability Program assessment right now, and I need to pay in installments?
Are manufacturer coupons and manufacturer buydowns for tobacco treated the same?
What can I submit as documentation/proof of cigarette buydowns for the Wholesale to Retail Accountability Program?
Can I get credit for cigarette buydowns?
 What can I do differently to avoid an assessment from the Wholesale to Retail Accountability Program?
My Notice of Proposed Assessment says that I can access the wholesaler data used to make this assessment online, but I am having difficulty. How can I get the data?
How does the Alabama Department of Revenue know what I purchased through the Wholesale to Retail Accountability Program?
How are assessments calculated for the Wholesale to Retail Accountability Program?
I received an assessment from the Wholesale to Retail Accountability Program. Why do I owe money?