Form TOB: REF-WS IND "Reservation Tobacco Vendor Refund Worksheet" - Alabama

What Is Form TOB: REF-WS IND?

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: REF-WS IND 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 IND "Reservation Tobacco Vendor Refund Worksheet" - Alabama

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TOB: REF-WS IND
10/15
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p.o. box 327555 • montgomery, Al 36132-7555 • (334) 242-9627
www.revenue.alabama.gov
reservation tobacco vendor refund Worksheet
1. Reservation Tobacco Vendor’s Name ___________________________________________________________________________
Address _______________________________________________________________________________________________________
City, State, Zip _____________________________________________________________________________________________
Phone Number (_______)________________
Number of Alabama tribal members of legal smoking age ___________________
This worksheet must be completed by all Reservation Tobacco Vendors requesting refund of state tobacco tax on products which were
purchased state tax paid from permitted wholesalers and sold to an Alabama tribal member. Cigarettes and Other Tobacco Products
(OTP) (snuff, chewing tobacco, smoking tobacco, R-Y-O, cigars, little cigars, filtered cigars and cigar wrappers) cannot be combined on
the same worksheet. Complete one worksheet for cigarettes and a separate worksheet for other tobacco products.
Type of refund or credit (please check one):
State Cigarette Tax
State OTP Tax
THIS WORKSHEET MUST BE COMPLETED IN DETAIL. SEE INSTRUCTIONS ON REVERSE SIDE.
2.
3.
4.
5.
7.
6.
NAME OF PERMITTED
DATE
QUANTITY
QUANTITY SOLD
TAX VALUE
BRAND OF CIGARETTES AND/OR
WHOLESALER
PURCHASED
PURCHASED
TO ALABAMA
DESCRIPTION OF OTHER
TRIBAL MEMBERS
TOBACCO PRODUCTS
8.  Total Amount of Refund
Prepared By _______________________________________________________ Date ____________________________________
Title ______________________________________________________________ Phone Number (_______)____________________
You have two years from the date of sale of tobacco products to apply to the Department for the refund.
TOB: REF-WS IND
10/15
A
D
r
lAbAmA
epArtment of
evenue
b
& l
t
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
reservation tobacco vendor refund Worksheet
1. Reservation Tobacco Vendor’s Name ___________________________________________________________________________
Address _______________________________________________________________________________________________________
City, State, Zip _____________________________________________________________________________________________
Phone Number (_______)________________
Number of Alabama tribal members of legal smoking age ___________________
This worksheet must be completed by all Reservation Tobacco Vendors requesting refund of state tobacco tax on products which were
purchased state tax paid from permitted wholesalers and sold to an Alabama tribal member. Cigarettes and Other Tobacco Products
(OTP) (snuff, chewing tobacco, smoking tobacco, R-Y-O, cigars, little cigars, filtered cigars and cigar wrappers) cannot be combined on
the same worksheet. Complete one worksheet for cigarettes and a separate worksheet for other tobacco products.
Type of refund or credit (please check one):
State Cigarette Tax
State OTP Tax
THIS WORKSHEET MUST BE COMPLETED IN DETAIL. SEE INSTRUCTIONS ON REVERSE SIDE.
2.
3.
4.
5.
7.
6.
NAME OF PERMITTED
DATE
QUANTITY
QUANTITY SOLD
TAX VALUE
BRAND OF CIGARETTES AND/OR
WHOLESALER
PURCHASED
PURCHASED
TO ALABAMA
DESCRIPTION OF OTHER
TRIBAL MEMBERS
TOBACCO PRODUCTS
8.  Total Amount of Refund
Prepared By _______________________________________________________ Date ____________________________________
Title ______________________________________________________________ Phone Number (_______)____________________
You have two years from the date of sale of tobacco products to apply to the Department for the refund.
instructions
Refund worksheets and a completed petition for refund must be mailed to the address on the previous page.
To apply for a refund for tobacco products purchased Alabama state tax paid from a permitted wholesaler, you must:
A. Complete in detail the worksheet on the previous page. You may submit a computer print out or your own form with the required
information.
B. Attach a completed petition for refund (form TOB: REF-IND) which is found on the the Department's website at
http://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.
2. Enter the name of the permitted wholesaler from whom you purchased Alabama state tax paid tobacco products (OTP and cigarettes).
3. Enter the date you purchased the tobacco products.
4. Enter the quantity of tobacco products received.
5. Enter the quantity of tobacco products sold. Refunds are restricted to 14,600 cigarettes each fiscal year or prorated monthly for each
Alabama tribal member of legal smoking age.
6. Enter the brand of cigarettes and/or description of Other Tobacco Products.
7. Enter the tax value of the items sold to tribal mambers. This should be computed by taking the tax value each and multiplying it by the
quantity sold to tribal members in column 5. The tax value each should be computed based upon the chart below.
8. The total amount of refund requested.
CIGARETTE SAMPLE WORKSHEET
2.
3.
4.
5.
7.
6.
PERMITTED WHOLESALER’S
DATE
QUANTITY
QUANTITY SOLD
TAX VALUE
BRAND OF CIGARETTES AND/OR
NAME TOBACCO PRODUCTS
PURCHASED
PURCHASED
TO ALABAMA
DESCRIPTION OF OTHER
PURCHASED FROM
TRIBAL MEMBERS
TOBACCO PRODUCTS
Abc company
10/5/15
1,000 pks
750 pks
JKl company
$
506 25
Def company
10/10/15
2,000 pks
1,500 pks
mno company
$
1,012 50
GHi company
11/2/15
500 pks
250 pks
rst company
$
168 75
8.  Total Amount of Refund
$
1,687 50
OTP SAMPLE WORKSHEET
2.
3.
4.
5.
7.
6.
PERMITTED WHOLESALER’S
DATE
QUANTITY
QUANTITY SOLD
TAX VALUE
BRAND OF CIGARETTES AND/OR
NAME TOBACCO PRODUCTS
PURCHASED
PURCHASED
TO ALABAMA
DESCRIPTION OF OTHER
PURCHASED FROM
TRIBAL MEMBERS
TOBACCO PRODUCTS
Abc company
10/5/15
200
120
snuff (2-1/2 to 5 oz.)
$
7 20
Def company
10/10/15
100
50
snuff (5 oz. to 6 oz.)
$
4 00
GHi company
11/2/15
100
50
phillies filtered cigars
$
15 00
8.  Total Amount of Refund
$
26 20
state tobacco tax rates
Cigarettes
Smoking Tobacco & Cigar Wrappers
Package of 20 cigarettes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67.5¢
Weight
Tax
Package of 25 cigarettes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 84.375¢
Cigars
1-1/8 ounces or less. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0.04
All Cigars (other than those shown below) $0.0405 per cigar.
Over 1-1/8 ounces, not exceeding 2 ounces . . . . . . . . . . . . . . . . . . . . . . . . . . $0.10
Little Cigars/Filtered Cigars
Over 2 ounces, not exceeding 3 ounces . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0.16
Little Cigars/Filtered Cigars not weighing over three pounds per
Over 3 ounces, not exceeding 4 ounces . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0.21
Snuff
thousand:
$0.06 additional tax for each ounce or fractional part thereof over 4 ounces.
$0.04 for each 10 cigars or fractional part thereof.
Weight
Tax
Filtered Cigars
Filtered Cigars weighing more than three pounds per thousand:
5/8 ounces or less . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0.01
$0.015 for each filtered cigar.
Over 5/8 ounces, not exceeding 1-5/8 ounces . . . . . . . . . . . . . . . . . . . . . . . . $0.02
(Filtered cigars are defined as cigars that have a cellulose acetate
Over 1-5/8 ounces, not exceeding 2-1/2 ounces . . . . . . . . . . . . . . . . . . . . . . $0.04
or similar integrated filter, made of tobacco,
Over 2-1/2 ounces, not exceeding 5 ounces (cans, packages, gullets) . . . $0.06
or any substitute therefor.)
Over 3 ounces, not exceeding 5 ounces (glass, tumblers, bottles) . . . . . . . $0.07
Chewing Tobacco
Over 5 ounces, not exceeding 6 ounces . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0.08
$0.015 for each ounce or fractional part thereof.
$0.12 additional tax for each ounce or fractional part thereof over 4 ounces.
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