No person, firm, corporation, association, or copartnership operating more than one retail store or mercantile establishment within this state under the same ownership, supervision, or management, or operating a wholesale and retail business under the same roof, shall be included within the meaning of the words "wholesaler or jobber," as the same are used in this article. This provision is made in the exercise of the police power of the state, as well as for the purpose of raising revenue.
Every wholesaler or jobber who desires to qualify as such with the Department of Revenue, shall make application to the Department of Revenue on blanks prescribed for this purpose, which shall be supplied upon request. Said application blanks will require such information relative to the nature of business engaged in by said wholesaler or jobber as the Department of Revenue deems necessary to the qualifying of said wholesaler or jobber. When the application is received by the Department of Revenue and it believes said wholesaler or jobber to be qualified, it shall issue to said wholesaler or jobber a permit qualifying him as a wholesaler or jobber, as defined in this article, and he shall be allowed the discount on purchases of stamps as set out herein for wholesalers or jobbers purchasing stamps for their individual use. The Department of Revenue shall not sell any stamps or allow any discount on any sale of stamps to any wholesaler or jobber until said wholesaler or jobber shall have complied with all of the provisions of this section. The Department of Revenue may at any time revoke the permit issued to any wholesaler, pursuant to the applicable notice and appeal procedures set forth in Chapter 2A of this title, if the wholesaler has violated any of the provisions of this chapter, or any of the rules of the Department of Revenue adopted and promulgated under authority of this article, and refuse to sell any wholesaler or jobber, any stamps until such time as his permit shall be restored.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Section 40-25-1 - Definitions.
Section 40-25-2 - Who Is Liable for Tax; Amount; Local Tax or Fee.
Section 40-25-2.1 - Tax on Cigar Wrappers.
Section 40-25-3 - Design, Name, etc., of Stamps.
Section 40-25-4 - Method and Time of Affixing Stamps.
Section 40-25-4.1 - Wholesalers and Distributors to Affix Stamps.
Section 40-25-5 - Discounts Allowed for Handling Stamps; Consignment of Stamps.
Section 40-25-6 - Fraud in Use or Reuse of Stamps; Counterfeit Stamps.
Section 40-25-7 - Drop Shipments.
Section 40-25-8 - Commodities Subject to Confiscation.
Section 40-25-9 - Procedure When Goods Are Confiscated.
Section 40-25-11 - Statements of Common Carriers, Contract Carriers, Buses, Etc.
Section 40-25-12 - Enforcement by Inspection; Penalties for Interfering With Inspection.
Section 40-25-14 - Filing of Monthly Report and Customs Certificates.
Section 40-25-15 - Nontaxable Sales.
Section 40-25-17 - Sales by Wholesale Dealer.
Section 40-25-18 - Evasion of Stamp Tax.
Section 40-25-19 - Transporting and Distributing Tobacco Products.
Section 40-25-20 - Reusing or Refilling Boxes, Packages and Containers.
Section 40-25-22 - Effect of Federal Legislation.
Section 40-25-23 - Disposition of Funds.
Section 40-25-24 - Sale, Purchase, Receipt, etc., of Goods Not Stamped; Penalty.
Section 40-25-25 - Presumption Arising From Possession of Unstamped Tobacco Products.
Section 40-25-26 - Administration and Enforcement of Article; Examination of Books, Records, Etc.
Section 40-25-27 - Supplies Provided to Department; Expenses Deducted From Collected Taxes.