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An official website of the Alabama State government.

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Frequently Asked Questions

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When is a tax lien effective against other creditors?
Do I charge sales tax on this fee?
If a dealership removes a tire from its inventory to recondition a used car that will later be sold to a consumer, is the fee applicable?
How do I remit the amount due?
When is the motor fuel floor stock tax return and payment due?
How do I report a diversion?
If I am a licensed supplier or permissive supplier and I sell gasoline or undyed diesel to a licensed exempt entity at the terminal rack and the licensed exempt entity is listed as the purchaser on the terminal issued shipping document, then am I required to collect the inspection fee from the licensed exempt entity?
Is participation in the Single Point System mandatory?
Who receives the proceeds that are collected from the additional coal severance tax on surface or underground mining?
What if I have questions concerning a well in the state of Alabama?
Is there a standard conversion of cubic yards to tons? 
I am located in Alabama and want to distribute cigars at wholesale in Alabama and to other states. I will receive these cigars from suppliers in the Dominican Republic, Puerto Rico and other states. What are my filing requirements?
What if I failed to submit my certification application and application fee by the due date of April 30?
Is Alabama sales tax owed to the Department of Revenue dischargeable in bankruptcy?
What is the procedure to get set up to remit this fee?
If I pick up tires from tire dealers and/or trucking companies that I will retread and deliver them back to the company, am I responsible for collecting the $1 per tire fee?
What kinds of taxes are administered by the motor fuels section?
Who is allowed to take the credit for tax on reported bad debt?
How do I register a diversion?
As a licensed Alabama supplier/permissive selling dyed diesel fuel and/or dyed kerosene at a terminal rack outside of Alabama with the destination of the product being Alabama, am I responsible for the Alabama inspection fee?
Who can use the Single Point System?
Who must file and remit the Coal Severance Tax?
What items are exempt from Oil and Gas Severance Taxes?
What is tangible personal property?
Can we sell single cigarettes?
When is the new system available to use to submit my cigarette tax stamp order?
Is a surety bond required when I receive a Final Assessment?
Does this fee apply even if we do not accept the old tires?
Is the fee due on tires that are exported to another state?
Where can I get information on the Alabama Underground and Aboveground Storage Tank Trust Fund Act?
Does the supplier or permissive supplier have to notify the department before taking the credit for tax on reported bad debt?
What motor fuel refunds are available and how often can each be filed?
How do I apply for a lubricating Oil Permit?
When will Single Point be available?
What are the forest products taxes?
What costs may be deducted from the workback price in arriving at market price?
Are products used for real property exempt?
How do I obtain state cigarette stamps?
What type stamps may be ordered using MAT?
What is a privilege license?
Do I still have to pay so much per ton to have the old tires removed from my location and charge the disposal fee?
Are private schools exempt?
When are the tax returns due?
What discounts are allowed for suppliers and permissive suppliers?
How do I apply for a license for the Alabama Terminal Excise Tax (Motor Fuels)?
What is the tax rate? 
Will amendments be accepted for the Single Point System?
What are the taxable products and rates?
What is the acceptable method of filing an Oil and Gas Severance Tax Return?
Are governmental entities subject to the tax?
How do I pay state-administered county tobacco taxes?
Once a cigarette tax stamp order has been submitted, how much time is allowed to cancel that order?
When is the license due?
Will I charge the current disposal fee and the new $1 per tire fee to the customer?
Does this fee apply to ambulatory equipment?
If the due date falls on a weekend or a holiday, when is the due date?
If a supplier or permissive supplier underpays but files on time, do they get the discount?
What is the approved method for electronically filing the new terminal excise tax returns and reports?
What is the acceptable method of filing my lubricating oils tax return?
What exactly is a severance tax?
Our facility does not have any weight scales.  How do I convert from board feet on lumber to tons? 
What local severance taxes does the Department administer?  What are the tax rates?
What type documentation is needed for purchases?
I operate a business in a county that is not administered by the State.  Who should I contact?
How can a correction be made before submission of an order if the wrong stamp type or quantity is chosen?
Where do I buy the license?
Can the department increase the fee?
What is the Alabama Underground and Aboveground Storage Tank Trust Fund Act?
Is there another option besides keying all of the data in the template?
Can an exporter apply for a refund on fuel that is exported with Alabama motor fuel excise tax paid?
Is there an excise tax for CNG/LNG? 
Where do I find a list of active lubricating oils permit holders?
What items are taxed?
What additional forest products are nontaxable and taxable?
What are local solid minerals?