Form TOB: REF-WS "Wholesaler's Refund Worksheet" - Alabama

What Is Form TOB: REF-WS?

This is a legal form that was released by the Alabama Department of Revenue - a government authority operating within Alabama. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on October 1, 2015;
  • The latest edition provided by the Alabama Department of Revenue;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;

Download a fillable version of Form TOB: REF-WS by clicking the link below or browse more documents and templates provided by the Alabama Department of Revenue.

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Download Form TOB: REF-WS "Wholesaler's Refund Worksheet" - Alabama

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TOB: REF-WS
10/15
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P.o. Box 327555 • montgomery, Al 36132-7555 • (334) 242-9627
www.revenue.alabama.gov
Wholesaler’s refund Worksheet
________________________________________
1. Company Name
Permit No.
Telephone No. (
)
______________________________________________
Address
____________________________________________________
FEIN/SSN
CITY
STATE
ZIP
This worksheet must be completed by all wholesalers requesting refund or credit of state and state-administered county tobacco tax on
products which were returned to the manufacturer for credit. Complete a worksheet for EACH TYPE of tax, e.g. state or state-
administered county, and EACH tobacco product, e.g., cigarettes, snuff, smoking tobacco, etc. A separate worksheet must be
completed for EACH COUNTY also. See back of form for instructions.
Type of refund or credit (please check one):
State Cigarette Tax
State-Administered County Cigarette Tax ______________________________ (must indicate county – one county per worksheet)
State OTP Tax (must retain refund worksheet for audit purposes)
THIS WORKSHEET MUST BE COMPLETED IN DETAIL. SEE INSTRUCTIONS ON REVERSE SIDE.
8.
2.
3.
4.
5.
6.
7.
TAX VALUE
CREDIT / FOLIO
QUANTITY
TYPE OF PRODUCT/
TAX
TAX VALUE
MANUFACTURER
NUMBER
DESCRIPTION
RATE
(single pks.)
Cigarettes Only
Other Tobacco Products (OTP)
Only
9.
10.
TOTALS
According to Section 40-2A-7(c)(2)(a),
Cigarettes
OTP
Code of Alabama 1975, the statute of
limitations for filing a petition for
refund is two years from the date of
11a.
11b.
Gross Total . . . . . . . . . . . . . . . . . . . . . . . .
payment of the tax, or three years from
n/ A
12.
the date the return was filed,
Less 4.75% Discount . . . . . . . . . . . . . . . .
whichever is later.
13a.
13b.
Net Amount of Refund or Credit . . . . . .
NOTE: Use separate worksheets for
each product type.
Do not combine products
Prepared By________________________________________ Date _____________
on the same worksheet.
Title ______________________________________________
TOB: REF-WS
10/15
A
D
r
lABAmA
ePArTmenT of
evenue
Reset
B
& l
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D
usiness
icense
Ax
ivision
T
T
s
oBAcco
Ax
ecTion
P.o. Box 327555 • montgomery, Al 36132-7555 • (334) 242-9627
www.revenue.alabama.gov
Wholesaler’s refund Worksheet
________________________________________
1. Company Name
Permit No.
Telephone No. (
)
______________________________________________
Address
____________________________________________________
FEIN/SSN
CITY
STATE
ZIP
This worksheet must be completed by all wholesalers requesting refund or credit of state and state-administered county tobacco tax on
products which were returned to the manufacturer for credit. Complete a worksheet for EACH TYPE of tax, e.g. state or state-
administered county, and EACH tobacco product, e.g., cigarettes, snuff, smoking tobacco, etc. A separate worksheet must be
completed for EACH COUNTY also. See back of form for instructions.
Type of refund or credit (please check one):
State Cigarette Tax
State-Administered County Cigarette Tax ______________________________ (must indicate county – one county per worksheet)
State OTP Tax (must retain refund worksheet for audit purposes)
THIS WORKSHEET MUST BE COMPLETED IN DETAIL. SEE INSTRUCTIONS ON REVERSE SIDE.
8.
2.
3.
4.
5.
6.
7.
TAX VALUE
CREDIT / FOLIO
QUANTITY
TYPE OF PRODUCT/
TAX
TAX VALUE
MANUFACTURER
NUMBER
DESCRIPTION
RATE
(single pks.)
Cigarettes Only
Other Tobacco Products (OTP)
Only
9.
10.
TOTALS
According to Section 40-2A-7(c)(2)(a),
Cigarettes
OTP
Code of Alabama 1975, the statute of
limitations for filing a petition for
refund is two years from the date of
11a.
11b.
Gross Total . . . . . . . . . . . . . . . . . . . . . . . .
payment of the tax, or three years from
n/ A
12.
the date the return was filed,
Less 4.75% Discount . . . . . . . . . . . . . . . .
whichever is later.
13a.
13b.
Net Amount of Refund or Credit . . . . . .
NOTE: Use separate worksheets for
each product type.
Do not combine products
Prepared By________________________________________ Date _____________
on the same worksheet.
Title ______________________________________________
InstructIons
Refund worksheets, original affidavits from the manufacturer for CIGARETTES, a copy of the credit memorandum from the manufacturer, a copy of the
wholesale dealer’s invoice to the manufacturer showing the cigarettes returned and the tax value, and a completed petition for refund must be mailed to
the address on the previous page. refund worksheets, original affidavits for tobacco products other than cigarettes (oTP), a copy of the credit
memorandum from the manufacturer, and a copy of the wholesale dealer’s invoice to the manufacturer showing the tobacco products
returned and the tax value must be retained for a period of three years for audit purposes. oTP tax credits must be shown on the
appropriate monthly tax return when proper documentation is received from the manufacturer.
To apply for a refund or credit for tobacco tax on products returned to a manufacturer, you must:
A. complete in detail the worksheet on the previous page.
B. Attach the detailed original affidavit from the manufacturer which certifies the tobacco products received, the required
Alabama stamps were affixed, if applicable, and the stamps have been destroyed.
c. Attach a copy of the credit memorandum from the manufacturer that lists in detail the merchandise returned.
D. Attach a copy of the wholesale dealer’s invoice to the manufacturer showing in detail the products returned and the tax value
of these tobacco products.
e. Attach a completed petition for refund (form ToB: ref-1), which is found on the Department’s website at
www.revenue.alabama.gov/tobaccotax/ttforms.html.
(The item numbers referred to below correspond with the item numbers on the worksheet.)
1.  failure to complete all of section 1 may delay the processing of your worksheet.
BW – Brown & Williamson
LOR – Lorillard
RJR – R.J. Reynolds
UST – U.S. Tobacco
2.  enter the manufacturer’s name. You may wish to use the following abbreviations:
CWB – Commonweath Brands
PM – Philip Morris
ST – Star Tobacco
LG – Liggett Group
PMKT – Premier Marketing
SI – Swisher International
3.  enter the manufacturer’s credit invoice number or manufacturer’s folio number.
4.  enter the quantity of each individual item returned.
5.  list the type and description of product returned. (for cigarettes include the number per pack.)
6.  enter the tax rate of each individual item.
7.  enter the total tax value of cigarettes only (item 4 x item 6). (note: for tax paid on cigarettes prior to 10/1/15, tax rate was .425
(20/pk) and .53125 (25/pk).)
8.  enter the total tax value of other tobacco products only (item 4 x item 6).
9.  show the total tax value of cigarettes under item 7.
10.  show the total tax value of other tobacco products under item 8.
11a. enter the total of item 9. (complete a worksheet for each type of tobacco product.)
11b. enter the total of item 10. (complete a worksheet for each type of tobacco product.)
12.  enter 4.75% of item 11a (cigarettes only).
13a. enter the net amount of refund (item 11a less item 12).
13b. enter the credit amount (item 11b). This amount must be shown on line 5 of form ToB: oTP (monthly state Tobacco Tax return by
Tobacco Distributors) for a resident distributor or reflected in line 1 of the same form if a nonresident Distributor.
SAMPLE WORKSHEET
2.
3.
4.
5.
6.
7.
8.
TAX VALUE
CREDIT / FOLIO
QUANTITY
TYPE OF PRODUCT/
TAX
TAX VALUE
MANUFACTURER
NUMBER
(single pks.)
DESCRIPTION
RATE
Cigarettes Only
Other Tobacco Products (OTP)
Only
BW
813707
1000
cigs. 20’s
.675
675 00
Pm
020973
1000
cigs. 25’s
.84375
843 75
lor
11111
500
cigs. 20’s
.425
212 50
9.
10.
TOTALS
1731 25
Cigarettes
OTP
1731 25
11a.
11b.
Gross Total . . . . . . . . . . . . . . . . . . . . . . . . .
n/ A
82 23
12.
Less 4.75% Discount . . . . . . . . . . . . . . . . .
13a.
1649 02
13b.
Net Amount of Refund or Credit . . . . . . .
SAMPLE WORKSHEET
2.
3.
4.
5.
6.
7.
8.
TAX VALUE
CREDIT / FOLIO
QUANTITY
TYPE OF PRODUCT/
TAX
TAX VALUE
MANUFACTURER
NUMBER
(single pks.)
DESCRIPTION
RATE
Cigarettes Only
Other Tobacco Products (OTP)
Only
usT
429812
120
snuff (2-1/2 to 5 oz.)
.06
7 20
si
9113567
50
snuff (5 to 6 oz.)
.08
4 00
9.
10.
TOTALS
11 20
Cigarettes
OTP
11 20
11a.
11b.
Gross Total . . . . . . . . . . . . . . . . . . . . . . . . .
n/ A
12.
Less 4.75% Discount . . . . . . . . . . . . . . . . .
13a.
13b.
11 20
Net Amount of Refund or Credit . . . . . . .
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