Alabama: New Electronic Filing for Tobacco Wholesalers, Manufactures

The Alabama Department of Revenue is instituting more and more electronic filing requirements. In July of this year, the department created an electronic filing requirement for state and state-administered county tobacco taxes. Now it is making the same requirement for "Monthly Wholesaler Reports, Schedule D Reports, Manufacturer Reports, Manufacturer Certifications, and Any New Tobacco Returns/Reports."

The Alabama DOR expects electronic filing to increase efficiency and improve service. It is free of charge, and should reduce processing time and eliminate keying errors. Taxpayers will be able to submit payments and returns electronically, as well as "view payments and balances, and otherwise communicate electronically with ADOR… ."

Exceptions may be allowed for taxpayers under the following circumstances:

• "No computer;
• No internet access;
• Incompatible computer hardware;
• Any special circumstances ... deemed worthy of a waiver by the Commissioner of Revenue."

In order for an exception to be considered, a request for waiver must be submitted in writing.

The new rule will not be adopted until taxpayers have had a chance to weigh in on proposed Rule 810-7-1-.25. A public hearing is scheduled for 2:00 p.m. on Wednesday, January 9, 2013:

Office of the Legal Division, Room 3114
Gordon Persons Building
50 N. Ripley Street
Montgomery, Alabama

Written opinions sent to the above address will also be accepted until January 9, 2013.