SB104 Alabama 2017 Session

Summary

Primary Sponsor

Clyde ChamblissSenator

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

SB104 creates the Wholesale to Retail Accountability Program (WRAP) to require standardized electronic reporting of certain beer, wine, and tobacco sales to the Alabama Department of Revenue, adds an industry advisory group, and requires municipal license data submission.

What This Bill Does

It requires licensed beer or wine distributors and sellers of tobacco products to file informational reports with the Department of Revenue for sales within Alabama where sales tax was not collected, with electronic filing and specific data fields; reports are due by the 20th day of the month after the sale, starting with sales in 2018. It establishes penalties for late or noncompliant reporting and allows for duplicate information reporting from certain payment-processor entities under federal rules. It creates an Wholesale and Distributor Reporting Advisory Group to provide industry input on the reporting requirements and requires municipal business privilege license information to be transmitted to the department.

Who It Affects

• Licensed beer or wine distributors: must report sales to licensees where tax exemptions were claimed, with detailed information and electronic filing; noncompliance can lead to penalties.
• Sellers of tobacco products: must report sales to retailers where tax exemptions were claimed, with detailed information and electronic filing; noncompliance can lead to penalties.

Key Provisions

• Establishes the Wholesale to Retail Accountability Program (WRAP) to require electronic informational reporting by beer/wine distributors and tobacco sellers on untaxed sales for resale, with specified data fields and the first reporting period beginning after January 1, 2018.
• Creates the Wholesale and Distributor Reporting Advisory Group to advise on reporting requirements, consisting of representatives from state and local government and industry groups, serving without state compensation and limited to recommendations on reporting.

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