Yes. You need to mail your buydown information from the cigarette manufacturer to the Wholesale to Retail Accountability Unit at the address listed below. Please be sure to include in this correspondence a copy of your Notice of Assessment so that the buydown credit will be applied to the correct assessment. To receive credit toward your assessment, the buydown information from the cigarette manufacturer must include:
1. The name of the cigarette manufacturer providing the buydown
2. The name of the business receiving the buydown
3. The buydown period which is usually the date (month and year) that the cigarettes were purchased but is not the date the buydown was paid
4. The amount of the buydown credit
Without all this information, a buydown credit will not be granted.
Mail buydown information and a copy of the Notice of Assessment to:
Alabama Department of Revenue
Attn: Wholesale to Retail Accountability Program
Sales and Use Tax Division
P O Box 3271000
Montgomery, AL 36132-7100
The department can only discuss your tax information with you or an authorized employee of your business. You may submit a completed Power of Attorney allowing the department to speak with your designated agent.
Please contact the Wholesale to Retail Accountability Program unit by email at WRAP@revenue.alabama.gov or telephone at 334-353-0440. You must tell us why you think this assessment is incorrect. You will be asked to provide sales documentation and/or purchase records like an audit. During this process, we may determine you owe more than the assessment or refer your account to the field for a full audit.
You may also request an informal conference to discuss this assessment. If you request an informal conference within 30 days from the date of the Notice of Preliminary Assessment, the conference will be granted. For more information about requesting an informal conference, please visit the Alabama Department of Revenue’s website.
Yes. However, if you have material inventory changes you want considered, you must submit detailed inventory records from the beginning of the assessment period and the end of the assessment period. Also, you may submit other documentation that may affect inventory such as police reports for theft or insurance documents for fire or disaster.
You must contact your wholesaler(s) in writing to notify them that your Alabama Sales Tax Certificate is no longer valid. Then you will need to present the new sales tax certificate to the wholesaler(s).