Flag_of_Alabama.svg
An official website of the Alabama State government.

The .gov means it's official

Government websites often end in .gov or .mil. Before sharing sensitive information, make sure you’re on an official government site.

The site is secure

The https:// ensures that you are connecting to the official website and that any information you provide is encrypted and transmitted securely.

Services

Services

Business and License

Business and License

Collections

Collections

Entity Registration

Entity Registration

Human Resources

Human Resources

Income Tax

Income Tax

Legal

Legal

Motor Vehicle

Motor Vehicle

Property Tax

Property Tax

Sales and Use

Sales and Use

Tax Incentives

Tax Incentives

Tax Policy

Tax Policy

WRAP

Act 2017-294 establishes the Wholesale to Retail Accountability Program or WRAP. The WRAP legislation requires new information be provided to the Alabama Department of Revenue in four areas:

  • Duplicate information reporting from reporting entities as defined in Section 6050W of the Internal Revenue Code (1099K’s) are due to the department before April 30 each year, beginning April 30, 2018.
  • Beginning July 1, 2018, distributors of beer and wine in Alabama must electronically file monthly information reports on sales for resale purposes made within this state on which sales or use tax was not collected from retailers.
  • Effective July 1, 2018, sellers of tobacco products already filing an information report will be required to provide additional information on that report.
  • October 1, 2019, information on municipal business privilege license applications is to be submitted monthly to the department.

In order to implement the legislation and provide guidance to ALDOR, an industry advisory group was established. This group was made up of representatives from industry and local government who worked together to ensure that the concerns of all interested parties were discussed and considered.

Sales Tax:  The Wholesale to Retail Accountability Program

Effective July 1, 2018, Act 2017-294 requires each licensed beer or wine distributor (seller) to file an informational monthly report of any beer or wine sales made to retail licensees for which an exemption from sales or use tax collection was claimed at the time of the sale. A “seller” is a manufacturer, wholesaler, or distributor of beer, wine or tobacco products who sells to a retailer (licensee) in this state. The term also includes a wholesale club or warehouse club that sells tobacco or alcohol under a membership.

The first informational monthly report will cover sales occurring on or after July 1, 2018 through July 31, 2018 and is due on or before August 20, 2018. For each month after, the informational report will be due on or before the 20th day of the month next succeeding the month in which sales occur.

Notices

Resources

Contact

Website feedback