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An official website of the Alabama State government.

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Frequently Asked Questions

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Do I need a city license?
I purchase tires to install on travel trailers, am I required to remit the fee or do I pay the fee to my supplier?
Who is responsible for remitting this charge to the Department of Revenue?
Can the whole spreadsheet be copied into the template?
What are the state excise tax rates on motor fuels?
Is a license required for CNG/LNG?
What products are included?
When are the tax returns due?
How does a manufacturer obtain exemption from the Forest Products Severance Tax on pulpwood chips and residual pulpwood chips that are purchased from a manufacturer, concentration yard, or processor?
What types of local solid minerals returns may be filed?
Are sales of dirt and top soil subject to the severance tax? 
Are there county taxes on chewing tobacco, snuff, smoking tobacco, cigars, or rolling papers?
Can multiple orders be future dated to cover a specific time period?
What licenses and permits are necessary and what are the fees?
If a car dealership sells replacement tires to the consumer, does the dealership have to collect the fee?
What is the fee rate of this charge?
What can be done if I detect a mistake or need to add to a Schedule in MAT?
Is kerosene subject to the state fuel excise taxes?
When is the $.02 per gallon excise tax on gasoline and the transfer of the inspection fee to the Department of Revenue effective?
Is the tractor hydraulic/transmission fluid subject to the excise tax or sales tax?
If the due date falls on a weekend or a holiday, when is the due date?
What type of returns must be filed?
How do I file and pay my state administered local solid minerals taxes for these counties?
Are natural minerals used for pollution control exempt from the severance tax?
How are cigars taxed for county purposes?
Will there be confirmations sent that an order has been received and processed?
I received a Preliminary Assessment, however, I am unable to pay the amount shown due. Can I set up installment payments?
Does this fee apply to wholesale transactions?
If the fee is charged separately, can we list this fee in the sales tax area of the invoice?
How do I become registered to pay the charge?
Can I amend a report in MAT after it has been submitted?
What is the taxability of biodiesel?
The law states that reduced rates ($.00025) apply only to an Alabama State Inspection Fee permit holder selling directly to an ultimate consumer. How is the reduced rate reported by the permit holder for dyed diesel fuel sales?
How do I convert pounds to gallons?
How do I set up a severance tax account?
Who is responsible for filing and remitting the Forest Products Taxes?
What minerals are covered by the Uniform Severance Tax Act? 
Are natural minerals used for agricultural purposes exempt from the severance tax?
Are there county revenue stamps that I must apply to my product?
Is there a limit to the amount of stamps that can be ordered online?
I received a Notice of Final Assessment from the Department of Revenue. What does this mean?
Does this fee apply to bicycle tires?
Does this $1 per tire fee apply on recapped tires where the business recapping the tire only charges for the rubber used to recap?
What are the fees on hazardous waste disposed of in Alabama? 
Who is required to be licensed?
Is ethanol taxable?
Who has to be permitted with the Department of Revenue?
Is lubricating oil boarded on a vessel at the Port of Mobile taxable?
How do I cancel a severance tax account?
When are the Forest Products Returns/payments due?
What minerals are specifically excluded from the Uniform Severance Tax Act? 
Are materials sold for use outside the state taxable?
Is there a tax on rolling papers?
What is the duration of a tax lien?
I received a Final Assessment that I feel is incorrect. What should I do to resolve this matter?
Does this fee apply if the customer takes the old tire with him?
Is this fee $1 per tire or $1 per customer?
Who is required to file and pay solid waste disposal  fees?
If I am a licensed distributor transporting my own product, am I required to have a transporter’s license?
Is Transmix taxable?
Do I have to post a surety bond to be permitted?
When is the lubricating oils return/payment due?
What are the severance tax rates?
What is the Oil and Gas Severance Tax?
What is the natural minerals tax rate? 
Are the materials severed and used by the producer subject to the tax?
What will be listed on the E-Liquid and Alternative Nicotine Products Directory?
The Department of Revenue recently sent a Notice of Final Assessment to my client who is in bankruptcy. Why? Is this not a violation of the U.S. Bankruptcy Code?
Does the fee apply to multiple retreads on the same tire?
How will this fee be used?
As a private solid waste disposal facility with a $1,000-per-calendar-year fee payment limitation, am I required to file a report each quarter?
What are the bond requirements for each license?
Are state agencies exempt from the state motor fuel excise taxes?
If I am only selling gasoline and undyed diesel fuel and do not sell any dyed diesel, dyed kerosene, or lubricating oil, do I need to get an inspection fee permit?
What is the wholesale oil license fee rate?