A supplier who may also act as a terminal operator, permissive supplier, distributor, importer, exporter, blender, motor fuel transporter, or aviation fuel purchaser without securing a separate license but who is subject to all other conditions, requirements, and liabilities imposed on those license holders. An Alabama supplier will be deemed a permissive supplier.
A permissive supplier is a position holder at a terminal located outside Alabama and who will pre-collect the Alabama tax on fuel sold with destination state of Alabama.
A distributor who will purchase taxable motor fuel for resale within this state from a licensed terminal supplier.
An importer who wishes to cause motor fuel to be delivered into this state on his or her behalf, for his or her own account, or for resale to a purchaser in this state from another state in a fuel transport truck or railcar.
A terminal operator engaged in business in this state.
An exporter who exports product to another state.
A motor fuel transporter who transports taxable motor fuel by whatever manner whether the person is engaged for hire in interstate or intrastate commerce.
A blender who blends motor fuel outside the bulk transfer/terminal system.
An aviation fuel purchaser who wishes to purchase aviation fuel at the rate of tax specified under Section 40-17-325(3)(a).
An exempt entity as listed in Section 40-17-332(j) who wishes to buy motor fuel without the excise tax from a licensed distributor or credit card issuer.
Once the lien has arisen, it will continue until the liability for the amount assessed is satisfied, released or becomes unenforceable by reason of lapse of time (i.e. 10 years from the date the lien is filed) (Code Sections 40-1-2, 40-29-20, and 49-29-21).
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.