I received a Wholesale to Retail Accountability Program assessment. Should I amend my sales tax returns?
Possibly. If you feel that an amended return should lower your assessment, contact the Wholesale to Retail Accountability Program Unit at WRAP@revenue.alabama.gov or 334-353-0440 and provide the amended information. The assessment will not be automatically adjusted due to amended returns.
Please note: Amended sales tax returns will not cause the Wholesale to Retail Accountability Program Assessment to be recalculated or the penalty to be removed from the assessment. Tax paid on amended returns filed after the Wholesale to Retail Accountability Program Assessment is issued will be a payment toward the Wholesale to Retail Accountability Program Assessment.
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You must contact your wholesaler(s) in writing to notify them that your Alabama Sales Tax Certificate is no longer valid.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).