Form Tob: Sch D - Manufacturers Not Participating In The Tobacco Master Settlement Agreement Page 3
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p.o. box 327555 • montgomery, Al 36132-7555 • (334) 242-9627
instructions for manufacturers not participating and participating in
the tobacco master settlement Agreement (schedule D)
DEFINITIONS:
Complete this form and submit it monthly if:
– You are a cigarette wholesaler,
Cigarette – Any product that contains nicotine, is intended to be burned or heated
– You are a tobacco products distributor; or
under ordinary conditions of use, and consists of or contains (i) any roll of tobacco
– You are a retailer receiving unstamped cigarettes and/or untaxed roll-your-own
wrapped in paper or in any substance not containing tobacco; or (ii) tobacco, in any
tobacco.
form, that is functional in the product, which, because of its appearance, the type of
This report must be completed for every cigarette brand that is stamped for sale
tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or
within this state, roll-your-own which excise tax is required to be paid, and any ciga-
purchased by, consumers as a cigarette; or (iii) any roll of tobacco wrapped in any
rette brand and roll-your-own sold in a transaction not exempted from Alabama tax-
substance containing tobacco which, because of its appearance, the type of tobacco
ation by federal statute or constitution. Part I and Part II of the form must be
used in the filler, or its packaging and labeling, is likely to be offered to, or purchased
completed showing NPM and/or PM activity. If you did not have monthly activity, the
by, consumers as a cigarette described in item (i).
report must be filed and “No Activity” shown on Part I and Part II of the report. A list
**Roll-Your-Own – The term “cigarette” includes “roll-your-own,” i.e. any tobacco
of Participating Manufacturers is included on this form. This list, along with the Par-
which, because of its appearance, type, packaging, or labeling is suitable for use
ticipating Manufacturer's brands, is maintained and updated at the National Associ-
and likely to be offered to, or purchased by, consumers as tobacco for making ciga-
ation of Attorneys General (NAAG) Web site,
rettes. For purposes of this definition of cigarette, 0.09 ounces of roll-your-own to-
Column A – Enter the FULL name and address of the NPM and/or PM. See reverse
bacco shall constitute one individual cigarette.
side for a listing of Participating Manufacturers.
*Units Sold – The number of individual cigarettes sold in the state by the applicable
Column B – Enter the FULL name and address of the Importer, if applicable. See
tobacco product manufacturer, whether directly or through a distributor, retailer, or
the definition of an importer in the previous column. If you received the tobacco prod-
similar intermediary or intermediaries, during the year in question, as measured by
ucts/brands from an entity which meets this definition, enter the importer’s full name
excise taxes collected by the state on packs, or roll-your-own tobacco containers,
and address. If you are unaware if the company you are purchasing cigarettes and/or
bearing the excise tax stamp of the state and which the state had power to under
roll-your-own tobacco from is an importer, please contact them to inquire if they are
federal law, but did not, impose and/or collect excise tax.
operating as an importer on behalf of the tobacco product manufacturer.
Without limiting the foregoing, this term specifically includes the following cigarettes,
Column C – Enter the brand code of the product (cigarettes or roll-your-own) man-
provided such cigarettes were not sold in a transaction that is exempted from Ala-
ufactured by the NPM and/or PM and sold tax-paid in Alabama or sold in a transaction
bama taxation by federal statute or constitution: (i) cigarettes sold to a consumer
not exempted from Alabama taxation by federal statute or constitution. A brand code
without payment of the cigarette excise tax on the reservation lands of a federally-
must be listed for each brand shown. This listing can be found at
recognized Native American tribe, (ii) cigarettes sold for retail sale in Alabama which
alabama.gov/ tobaccotax/ index.html. If you can not find a brand code for a product,
were exempted from taxation pursuant to Chapter 9, Article 1 of Title 40 and/or any
please contact our office at (334) 242-9627.
rule or regulation promulgated pursuant thereto, and (iii) cigarettes sold by a seller
located outside of Alabama directly to a consumer in this state, without payment of
Column D – Enter the full brand name of the product (cigarettes or roll-your-own)
the cigarette excise tax, via mail order, telephone, internet, or other remote means.
manufactured by the NPM and/or PM and sold tax-paid in Alabama or sold in a trans-
action not exempted from Alabama taxation by federal statute or constitution. Do not
Nonparticipating Manufacturer (NPM) is identified as any tobacco product manu-
abbreviate the brand name. Do not break the brand name down into sub-categories,
facturer who has not signed the Master Settlement Agreement entered into on No-
such as regular, menthol, light, etc. For example, for a cigarette named “Alpha Bravo
vember 23, 1998 with this State.
Gold Menthol Lights,” report only “Alpha Bravo Gold.” Do not report as “A B Gold” or
Importer – Any person in the United States to whom non-tax paid tobacco products
“A B Gold Menthol Lights.”
or cigarette papers or tubes, or any processed tobacco, manufactured in a foreign
Column E – Enter the number of Alabama taxed individual cigarettes (Units Sold)
country, Puerto Rico, the Virgin Islands, or a possession of the United States are
or cigarettes sold in a transaction not exempted from Alabama taxation by federal
shipped or consigned; any person who removes cigars or cigarettes for sale or con-
statute or constitution received directly or indirectly from NPMs and/or PMs. Show
sumption in the United States from a customs bonded manufacturing warehouse;
the monthly total per NPM and/or PM and according to brand name. Show only cig-
and any person who smuggles or otherwise unlawfully brings tobacco products or
arettes contained in packages to which you affixed the Alabama excise tax stamp.
cigarette papers or tubes, or any processed tobacco, into the United States.
Do not show cigarettes that were purchased with the Alabama tax stamp already af-
Participating Manufacturer (PM) is identified as any tobacco product manufacturer
fixed. The distributor affixing the stamp must show this activity on their report.
that is or becomes a signatory to the Master Settlement Agreement.
Column F – Enter monthly total ounces of Alabama taxed roll-your-own or roll-your-
INSTRUCTIONS FOR COMPLETING THE REPORT:
own sold in a transaction not exempted from Alabama taxation by federal statute or
constitution per NPM and/or PM and according to brand name. Do not show roll-
Each qualified wholesaler, distributor, retailer, manufacturer, or any other person,
your-own if the excise tax was paid to the Alabama Department of Revenue by an-
firm, corporation, club or association selling, receiving, distributing, storing or using
other distributor. The distributor paying the tax to Alabama must show this activity
tobacco products in the State of Alabama shall report, by brand family, the total num-
on their report.
ber of cigarettes or in the case of roll your own, the equivalent stick count for which
the wholesalers and distributors affixed stamps during the previous month or other-
Column G – Convert roll-your-own ounces to individual cigarette units by dividing
wise paid the tax due for any cigarettes. In addition to the aforementioned, any cig-
Column E by 0.09. Enter the results in this column.
arettes and roll-your-own sold in a transaction not exempted from Alabama taxation
Column H – Enter total units sold by adding Columns D and F of each line.
by federal statute or constitution shall also be reported by brand family.
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