MONTGOMERY, Sept. 30, 2015— Effective Jan. 1, 2016, the tax remitted
from the sales of consumable vapor products shall now be distributed to the
General Fund.
The legislature has passed and the governor has signed Act No.
2015-535, relating to the distribution of funds collected on consumable vapor
products. Sellers making retail
sales of consumable vapor products reporting on a monthly, quarterly or annual
filing frequency must comply with this new reporting requirement beginning with
the report due Jan. 1, 2016.
Accordingly, on all state sales tax returns (S&U:2100 and S&U:2105)
submitted beginning Jan. 1, 2016, regardless of the period in which the tax
accrued, sales of consumable vapor products must be separately reported in the
newly added Column D—“Consumable Vapor Products 4%.”
Retail sales of consumable vapor products, vapor products, etc., are
subject to the sales and use tax levies found in Code of Alabama 1975, Sections
40-23-2 and 40-23-61, respectively, as sales of tangible personal property.
If you have questions regarding this change,
please contact the Sales and Use Tax Division by calling 334-353-9350
-30-
__________________________________________
Media contact for more information:
ADOR Communications/Publications
Section
Frank.miles@revenue.alabama.gov
Carolyn.blackstock@revenue.alabama.gov
Amanda.collier@revenue.alabama.gov
Telephone: 334-242-1390; FAX:
334-242-0550
Website address: http://revenue.alabama.gov