Wholesaler'S Refund Worksheet - Alabama Department Of Revenue Page 2
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1
2INSTRUCTIONS
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
(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 manufacturer’s name. You may wish to use the following abbreviations:
BW – Brown & Williamson
LOR – Lorillard
RJR – R.J. Reynolds
UST – U.S. Tobacco
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 5/18/04, tax rate was .165
(20/pk) and .20625 (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 7-1/2% 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 6 of form TOB: OTP (Monthly State Tobacco Tax Return by
Resident Distributors) or reflected in line 1 of form TOB: T-220A (Monthly State Tobacco Tax Return by Nonresident Distributors).
SAMPLE WORKSHEET
2.
3.
4.
5.
6.
7.
8.
TAX VALUE
CREDIT / FOLIO
QUANTITY
TYPE OF PRODUCT/
TAX
TAX VALUE
MANUFACTURER
Other Tobacco Products (OTP)
NUMBER
(single pks.)
DESCRIPTION
RATE
Cigarettes Only
Only
BW
813707
1000
cigs. 20’s
.425
425 00
PM
020973
1000
cigs. 25’s
.53125
531 25
LOR
11111
500
cigs. 20’s
.165
82 50
9.
10.
1,038 75
TOTALS
Cigarettes
OTP
1,038 75
11a.
11b.
Gross Total . . . . . . . . . . . . . . . . . . . . . . . .
N/A
77 91
12.
Less 7-1/2% Discount. . . . . . . . . . . . . . . .
13a.
960 84
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
Other Tobacco Products (OTP)
NUMBER
(single pks.)
DESCRIPTION
RATE
Cigarettes Only
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.
11 20
TOTALS
Cigarettes
OTP
11 20
11a.
11b.
Gross Total . . . . . . . . . . . . . . . . . . . . . . . .
N/A
12.
Less 7-1/2% Discount. . . . . . . . . . . . . . . .
13a.
13b.
11 20
Net Amount of Refund or Credit . . . . . .
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