HB75 Alabama 2017 Session

Updated Feb 26, 2026

Notable

Summary

Primary Sponsor: Ron Johnson
Republican
Session: Regular Session 2017
Title: Wholesale to Retail Accountability Program (WRAP) established, standardized reporting of beer and wine distributors and sellers of tobacco products for resale purposes, industry advisory group established
Summary: HB75 creates the Wholesale to Retail Accountability Program (WRAP) to standardize reporting of untaxed beer, wine, and tobacco sales to the Alabama Department of Revenue, with an advisory group, electronic filing, and new penalties.
What This Bill Does
It requires informational reports from licensed beer and wine distributors and tobacco product sellers for sales in Alabama where tax was not collected. It provides for electronic filing, sets a monthly reporting deadline (the 20th of the month after the sale), and allows consolidated reporting. It creates an industry advisory group to offer input on the reporting rules and adds requirements for municipal license data to be submitted; it also extends duplicate reporting for certain third-party payment entities under 6050W and establishes penalties for noncompliance.

Who It Affects
Licensed beer or wine distributors and sellers of tobacco products that make sales in Alabama without collecting sales tax, who must file informational reports with the Department of Revenue.
Retailers, municipalities and counties, and various industry groups and licensing officials who interact with the reporting system and could be affected by penalties, rulemaking, and advisory group activities.

Key Provisions
WRAP established to standardize reporting of untaxed sales of beer, wine, and tobacco to the Department of Revenue; electronic filing required; reporting fields and due dates defined; first reports cover sales from January 1, 2018.
Wholesale and Distributor Reporting Advisory Group created with specified members from government and industry; group provides input on reporting but does not review other department matters; no compensation provided.
Duplicate information reporting required for certain payment settlement entities under 6050W to file duplicates with Alabama addresses; penalties for noncompliance up to $1,000 per month.
Municipal business privilege license data must be electronically transmitted to the Department for licenses issued on or after October 1, 2018; Department may adopt implementing rules.
Penalties for WRAP noncompliance: first violation leads to a written notice; second violation up to $500; third and subsequent violations up to $1,000 per period.
Effective date: law becomes effective on the first day of the third month after passage and approval by the Governor.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Taxation