Form TOB: OTP "Monthly State Tobacco Tax Return by Tobacco Distributors" - Alabama

What Is Form TOB: OTP?

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;
  • Fill out the form in our online filing application.

Download a printable version of Form TOB: OTP by clicking the link below or browse more documents and templates provided by the Alabama Department of Revenue.

ADVERTISEMENT
ADVERTISEMENT

Download Form TOB: OTP "Monthly State Tobacco Tax Return by Tobacco Distributors" - Alabama

379 times
Rate (4.7 / 5) 19 votes
TOB: OTP      10/15
A
D
R
Certificate Date: _____________
OFFICE USE ONLY
lABAMA
epARTMenT of
evenue
Certificate No.: ______________
B
& l
T
D
uSineSS
icenSe
Ax
iviSion
Amount Paid: _______________
T
T
S
oBAcco
Ax
ecTion
Checked By: ________________
p.o. Box 327556 • Montgomery, Al 36132-7556 • (334) 242-9627 • www.revenue.alabama.gov
Monthly State Tobacco Tax Return By Tobacco Distributors
For the Month of _______________________, __________
(MONTH)
(YEAR)
NAME (PERSON, FIRM, OR CORPORATION)
FEIN / SSN
THE APPROPRIATE BOX UST BE
CHECKED TO IDENTIFY YOUR FILING
PHYSICAL ADDRESS
PERMIT / REGISTRATION NUMBER
STATUS:
Resident Distributor
-
CITY
STATE
ZIP
TELEPHONE NUMBER
(
)
Nonresident Distributor
Consumer
You must complete tax information for each product type. (See reverse side for tax rates.) If there is no activity for a certain product type put a zero in that box. Total and subtotal where required.
*Delivery sellers are required to pay the tax on cigarettes, snuff, chewing tobacco and R-Y-O.
C – TAX VALUE
I – TOTAL
B – TAX VALUE
F – TAX VALUE OF
G – TAX VALUE
H – TAX VALUE
(Tax Values Must Be Shown for Each Product Type)
A – TAX VALUE
OF SMOKING
D – TAX VALUE
E – TAX VALUE
TAX VALUE
OF CHEWING
LITTLE CIGARS/
OF FILTERED
OF CIGAR
OF SNUFF
TOB. OTHER
OF R-Y-O
OF CIGARS
(ADD COL.
1
2
TOBACCO
FILTERED CIGARS
CIGARS
WRAPPERS
1a If you are a Resident Distributor, show Total Tax Value of All Products Purchased/Received
THAN R-Y-O
A THRU H)
During the Month. This figure must include all monthly purchases and products returned to
inventory that were previously sold nontaxed. (Refer to lines 2 through 5 below.)
1b If you are a Nonresident Distributor, show Tax Value of All Products Sold in Alabama During
the Month (Gross sales less credit returns). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $
$
$
$
$
$
$
$
$
LESS NONTAXABLE SALES/ADJUSTMENTS:
2 Sales to National Guard Units . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 Sales to United States Government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4 Sales to Other States (Resident Distributors Only) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5 Tax-Paid Product Returned to Manufacturers (Resident Distributors Only) (Must retain invoices,
manufacturer’s original affidavits and refund worksheets for audit purposes). . . . . . . . . . . . . . . . . . .
6 Total Nontaxable Sales/Adjustments (Add lines 2 through 5 of each column) . . . . . . . . . . . . . . . . . .
7 GROSS TAX DUE (Line 1 minus line 6 of each column) Was any of the product shown in
Column D roll-your-own tobacco made by a *NPM?
Yes
No If yes, complete Sch. D.. . .
8 Less Credits (Attach letter from Department) CAUTION: Credit taken cannot exceed gross tax due. .
9 Net Tax Due (Line 7 minus line 8 of each column) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $
$
$
$
$
$
$
$
$
10 If you are a Consumer receiving untaxed cigars, little cigars, cigar wrappers, and smoking tobacco other than RYO, you are required to pay the tax. Complete the Tobacco Use Tax Worksheet and enter the Total Tax due for the relevant products below. Add tax value of all products and place in
Total Tax Value field.
TAX VALUE OF
TAX VALUE OF
TAX VALUE OF
TAX VALUE OF
TAX VALUE OF
TAX VALUE OF
TAX VALUE OF
TAX VALUE OF
TAX VALUE OF
TOTAL
CHEWING
SMOKING TOB.
LITTLE CIGARS/
FILTERED
CIGAR
CIGARETTES
SNUFF
R-Y-O
CIGARS
TAX VALUE
OTHER THAN R-Y-O
FILTERED CIGARS
CIGARS
WRAPPERS
TOBACCO
$
$
11 Failure To Timely File Return Penalty (The greater of 10% of Column I, line 9 or $50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
$
12 Failure To Timely Pay Tax Penalty (10% of Column I, line 9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
$
13 Interest (Contact the Department for rate) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14 AMOUNT DUE (Distributors add column I, lines 9, 11, 12, and 13; Consumers add Column I, lines 10 through 13.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SMOKING
LITTLE
FILTERED
CIGAR
CHEWING
SNUFF
R-Y-O
CIGARS
TOTAL
TOBACCO
CIGARS
CIGARS
WRAPPERS
TOBACCO
Under penalties of perjury, I hereby certify that the return made by me is true and correct.
15 Sales to Federally Recognized Indian Reservations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Check here if amount remitted through
Electronic Funds Transfer (EFT) . . . . . . . . . . . .
SIGNATURE
TITLE
DATE
SEE BACK FOR TAX RATES
TOB: OTP      10/15
A
D
R
Certificate Date: _____________
OFFICE USE ONLY
lABAMA
epARTMenT of
evenue
Certificate No.: ______________
B
& l
T
D
uSineSS
icenSe
Ax
iviSion
Amount Paid: _______________
T
T
S
oBAcco
Ax
ecTion
Checked By: ________________
p.o. Box 327556 • Montgomery, Al 36132-7556 • (334) 242-9627 • www.revenue.alabama.gov
Monthly State Tobacco Tax Return By Tobacco Distributors
For the Month of _______________________, __________
(MONTH)
(YEAR)
NAME (PERSON, FIRM, OR CORPORATION)
FEIN / SSN
THE APPROPRIATE BOX UST BE
CHECKED TO IDENTIFY YOUR FILING
PHYSICAL ADDRESS
PERMIT / REGISTRATION NUMBER
STATUS:
Resident Distributor
-
CITY
STATE
ZIP
TELEPHONE NUMBER
(
)
Nonresident Distributor
Consumer
You must complete tax information for each product type. (See reverse side for tax rates.) If there is no activity for a certain product type put a zero in that box. Total and subtotal where required.
*Delivery sellers are required to pay the tax on cigarettes, snuff, chewing tobacco and R-Y-O.
C – TAX VALUE
I – TOTAL
B – TAX VALUE
F – TAX VALUE OF
G – TAX VALUE
H – TAX VALUE
(Tax Values Must Be Shown for Each Product Type)
A – TAX VALUE
OF SMOKING
D – TAX VALUE
E – TAX VALUE
TAX VALUE
OF CHEWING
LITTLE CIGARS/
OF FILTERED
OF CIGAR
OF SNUFF
TOB. OTHER
OF R-Y-O
OF CIGARS
(ADD COL.
1
2
TOBACCO
FILTERED CIGARS
CIGARS
WRAPPERS
1a If you are a Resident Distributor, show Total Tax Value of All Products Purchased/Received
THAN R-Y-O
A THRU H)
During the Month. This figure must include all monthly purchases and products returned to
inventory that were previously sold nontaxed. (Refer to lines 2 through 5 below.)
1b If you are a Nonresident Distributor, show Tax Value of All Products Sold in Alabama During
the Month (Gross sales less credit returns). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $
$
$
$
$
$
$
$
$
LESS NONTAXABLE SALES/ADJUSTMENTS:
2 Sales to National Guard Units . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 Sales to United States Government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4 Sales to Other States (Resident Distributors Only) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5 Tax-Paid Product Returned to Manufacturers (Resident Distributors Only) (Must retain invoices,
manufacturer’s original affidavits and refund worksheets for audit purposes). . . . . . . . . . . . . . . . . . .
6 Total Nontaxable Sales/Adjustments (Add lines 2 through 5 of each column) . . . . . . . . . . . . . . . . . .
7 GROSS TAX DUE (Line 1 minus line 6 of each column) Was any of the product shown in
Column D roll-your-own tobacco made by a *NPM?
Yes
No If yes, complete Sch. D.. . .
8 Less Credits (Attach letter from Department) CAUTION: Credit taken cannot exceed gross tax due. .
9 Net Tax Due (Line 7 minus line 8 of each column) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $
$
$
$
$
$
$
$
$
10 If you are a Consumer receiving untaxed cigars, little cigars, cigar wrappers, and smoking tobacco other than RYO, you are required to pay the tax. Complete the Tobacco Use Tax Worksheet and enter the Total Tax due for the relevant products below. Add tax value of all products and place in
Total Tax Value field.
TAX VALUE OF
TAX VALUE OF
TAX VALUE OF
TAX VALUE OF
TAX VALUE OF
TAX VALUE OF
TAX VALUE OF
TAX VALUE OF
TAX VALUE OF
TOTAL
CHEWING
SMOKING TOB.
LITTLE CIGARS/
FILTERED
CIGAR
CIGARETTES
SNUFF
R-Y-O
CIGARS
TAX VALUE
OTHER THAN R-Y-O
FILTERED CIGARS
CIGARS
WRAPPERS
TOBACCO
$
$
11 Failure To Timely File Return Penalty (The greater of 10% of Column I, line 9 or $50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
$
12 Failure To Timely Pay Tax Penalty (10% of Column I, line 9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
$
13 Interest (Contact the Department for rate) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14 AMOUNT DUE (Distributors add column I, lines 9, 11, 12, and 13; Consumers add Column I, lines 10 through 13.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SMOKING
LITTLE
FILTERED
CIGAR
CHEWING
SNUFF
R-Y-O
CIGARS
TOTAL
TOBACCO
CIGARS
CIGARS
WRAPPERS
TOBACCO
Under penalties of perjury, I hereby certify that the return made by me is true and correct.
15 Sales to Federally Recognized Indian Reservations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Check here if amount remitted through
Electronic Funds Transfer (EFT) . . . . . . . . . . . .
SIGNATURE
TITLE
DATE
SEE BACK FOR TAX RATES
Make remittance (check, money order, etc.) payable to the Alabama Department of Revenue. Separate pay-
*Manufacturer not participating in the tobacco Master Settlement Agreement.
ments must be remitted for state and county tobacco taxes. Cash sent through the mail is sent at the tax-
If you are a distributor, this return and the proper remittance must be filed with the Alabama Department of Revenue
payer’s risk. Tax payments equaling $750 or more in a given month obligate the taxpayer to remit taxes by
between the first and the twentieth of each month for ALL tobacco products other than cigarettes purchased and
Electronic Funds Transfer (EFT) or MAT. You may choose to make payment by EFT or MAT if the amount is
received during the preceding month. Even if there is no activity during the month, a return must be filed and marked
less than $750.
“NO ACTIVITY”. The return must be filed electronically using My Alabama Taxes (MAT). Remittance may be sub-
*Delivery sellers (i.e., seller of cigarettes or smokeless tobacco to a consumer in Alabama if the consumer submits
mitted electronically via MAT or by mail to the address above. Retain a copy of the return and supporting documents
the order via telephone or other method of voice transmission, mail orders, Internet, or other online service where
in your files subject to audit and inspection by the Alabama Department of Revenue.
the seller is not in the buyer’s physical presence) distributing tobacco products (cigarettes, RYO, snuff and chewing
If you are a consumer, the electronically filed return along with the proper remittance is due by the 10th of the
tobacco) to consumers are required to file and pay the tobacco taxes. Cigarettes must be stamped with the appro-
month following the preceding calendar month’s receipts of untaxed tobacco products.
priate Alabama stamp(s) prior to sale. RYO, snuff, chewing tobacco, and cigar wrapper taxes must be filed and
Any wholesaler who refuses or fails to file the return and make the proper remittance within the time allowed may
paid on this return. (PACT Act)
subject their stamping permit to possible revocation (Sections 40-25-16 and 40-2A-8, Code of Alabama 1975).
Schedule of Taxes on Tobacco products other Than cigarettes (oTp)
Cheroots, Stogies, Cigars, etc.
Chewing Tobacco
Tax on Box
Tax
Tax per M
of 50 Cigars
Tax Per Cigar
each ounce or fractional part thereof. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1-1/2¢
All cigars (other than those shown below)
$40.50
$2.025
$0.0405
Snuff
Little Cigars/Filtered Cigars
1
little cigars/filtered cigars not weighing over three pounds per thousand:
$0.04 for each 10 cigars or fractional part thereof.
Weight
Tax
5/8 ounces or less . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
Filtered Cigars
over 5/8 ounces, not exceeding 1-5/8 ounces . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
over 1-5/8 ounces, not exceeding 2-1/2 ounces . . . . . . . . . . . . . . . . . . . . . . . . . . .
filtered cigars weighing more than three pounds per thousand:
over 2-1/2 ounces, not exceeding 5 ounces (cans, packages, gullets) . . . . . . .
$0.015 for each filtered cigar.
over 3 ounces, not exceeding 5 ounces (glass, tumblers, bottles) . . . . . . . . . . .
Smoking Tobacco & Cigar Wrappers
over 5 ounces, not exceeding 6 ounces . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Twelve cents additional tax for each ounce or fractional part thereof over 6 ounces.
(Smoking tobacco includes pipe tobacco, roll-your-own (R-Y-o) and any other tobacco prod-
ucts classified as smoking tobacco.)
filtered cigars are cigars that have a cellulose acetate or similar integrated filter, made of to-
(cigar wrappers are defined as an individual wrapper that is made wholly or in part from to-
bacco, or any substitute therefor.
bacco, including reconsituted tobacco, whether in the form of tobacco leaf, sheet, or tube, if
the wrap is designed to be offered to or purchased by a consumer.)
Roll-your-own (R-Y-o) is any tobacco which, because of its appearance, type, packaging, or
labeling is suitable for use and likely to be offered to, or purchased by, consumers as tobacco
Weight
Tax
1-1/8 ounces or less . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
for making cigarettes.
over 1-1/8 ounces, not exceeding 2 ounces . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10¢
over 2 ounces, not exceeding 3 ounces . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16¢
over 3 ounces, not exceeding 4 ounces . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21¢
Six cents additional tax for each ounce or fractional part thereof over 4 ounces.
Page of 2