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 ONE SPOT system will allow returns to be filed with ACH Debit and ACH Credit method payments only. The system will not allow an ACH Debit taxpayer to complete their return filing without completing the necessary information to authorize the ACH Debit payment. The ACH Credit payment is separate from the ONE SPOT system and must be initiated by the taxpayer through their banking institution. Returns successfully submitted for ACH Debit and ACH Credit taxpayers will be exported to the local government.
When an electronic payment is received by ALDOR in error, the payment will post to the taxpayer’s ALDOR local tax account. ALDOR will not be able to automatically transfer these payments to the non-administered local government due to the possibility the taxpayer’s payment will reject after ALDOR has transferred the payment, causing complicated collection issues. ALDOR will need the taxpayer to advise the Department with what to do with that payment.
The only non-administered local government taxes to be processed through ALDOR will be payments received as the result of legal action, such as final assessment, garnishments, and liens, entered into when the local government was state administered. Payment data for these payments will be available during the first week (5-10 working days) of the month following the tax collection period through the ALDOR website.