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MAT Security Updates: The Alabama Department of Revenue considers the security of the information that the citizens of Alabama have entrusted us with to be our top priority. That is why, on July 25, we enhanced the security features of the online taxpayer portal, My Alabama Taxes (MAT). Learn more in the media release and the video demonstration.
The Alabama Accountability Act (AAA) of 2013 Guidance: Please see the Alabama Accountability Act Guidance page to learn more about the new law; additional guidance and information will be posted there as it becomes available.
View Estimated Tax Payments in MAT: You may now view a record of your individual and corporate estimated tax payments directly in MAT by logging in at https://myalabamataxes.alabama.gov/.
Pay Your Tax Bill in MAT: If you've received a letter from the Alabama Department of Revenue, go to My Alabama Taxes and click on the Pay a Bill I've Received link. All you need are your Account ID and Letter ID (which can be found in the upper right-hand corner of the billing letter) to initiate a payment. The Alabama Department of Revenue provides this service free of charge.
State of Alabama
Department of Revenue
Gordon Persons Bldng
50 North Ripley Street
Montgomery, AL 36104
Guidance for persons, firms and corporations making retail sales of tangible personal property into the State of Alabama....applying to all transactions occurring on or after January 1, 2016, Sales and Use Tax Rule Number 810-6-2-.90.03, entitled Requirements for Certain Out-of-State Sellers Making Significant Sales into Alabama, requires out-of-state sellers with a substantial economic presence in Alabama to collect and remit Alabama tax on its sales into the state, regardless of whether it has an Alabama physical presence. The rule imposes a collection obligation on out-of-state sellers who engage in one or more activities subjecting out-of-state sellers to the state's seller use tax levy, and who had $250,000 or more in retail sales sold into Alabama in the previous year. Out-of-state sellers may satisfy the rule's requirements by collecting, reporting and remitting tax on sales made into Alabama pursuant to the provisions of Article 2, Chapter 23 of Title 40, Code of Alabama 1975, or by participating in the Simplified Seller Use Tax Remittance Program. Click here to read the entire notice. For more information on the Simplified Seller Use Tax program, read the department's notice. Eligible sellers can fill out the application.
New Requirement to Electronically file Wage and Tax information....Employers or withholding agents who electronically file their monthly or quarterly withholding tax returns and payments during the year are also required to submit their wage and tax information electronically through the Department's website. Departmental Rule 810-3-75-.03 has been amended to reflect the change. To file wage and tax information electronically with the Department, go to My Alabama Taxes at http://www.myalabamataxes.alabama.gov/ /#1.
Here's how to get a Certificate of Compliance....Effective October 1, 2015, Act 2015-382 eliminates the Certificate of Good Standing, which provided taxpayers and other third parties, with a need to know, the ability to determine whether an entity qualified to do business in Alabama is in compliance with the Business Privilege Tax requirements, as administered by the Alabama Department of Revenue. This act further requires the Department of Revenue to establish a process where those requiring assurance about an entity's compliance have the ability to request a Certificate of Compliance. The Certificate of Compliance provides assurance that, as of the time of request, the entity for which the request was made is in compliance with all state taxes administered by the Department of Revenue. Certificates of Compliance must be requested online. Click here to request a Certificate of Compliance.
Tax Guidance for Entities Having a Statutory Exemption from the Payment of Sales, Use, and Lodgings Taxes....Legislative Act 2015-534 requires all persons or companies, including but not limited to those cited in Title 40, Chapter 9, other than governmental entities, which have a statutory exemption from the payment of Alabama sales, use or lodgings tax, to annually obtain a certificate of exemption, Form STE-1, from the Department of Revenue, regardless of the type of transaction or whether the tangible personal property is subject to sales and use tax or whether the accommodations are subject to lodgings tax. Beginning Jan. 1, 2016, vendors will be required to have the certificate on file in order to make tax-exempt sales or lodgings to companies or entities subject to the provisions of the Act. Any person or company who fails to obtain a certificate prior to Jan. 1, or who fails to renew a certificate of exemption prior to its expiration, will no longer be allowed to make tax-exempt purchases or rent tax-exempt accommodations. For more information and the application, visit ADOR's Sales and Use Tax What's New.
Guidance and Application for Simplified Seller Use Tax Remittance....Effective October 1, 2015, for tax returns which are due on or before November 20, 2015, Legislative Act No. 2015-448, entitled the "Simplified Seller Use Tax Remittance Act," allows eligible sellers to participate in a program to collect, report and remit a flat eight percent (8 %) seller use tax on all sales made into Alabama. An eligible seller is one that sells tangible personal property or a service into the state of Alabama from an inventory or location outside the state but does not have a physical presence in the state, and who is not otherwise required by Sections 41-4-116 or 40-23-190, Code of Alabama 1975, to collect tax on sales made into the state. For more information, read the department's notice and read the law. Eligible sellers can fill out the application.
Form PTE-R changes....To ensure proper processing of the composite payment relief request for the 2015 filing year, Subchapter K entities must submit Form PTE-R 30 days before the original due date of the annual composite return (Form PTE-C). Additionally, each entity must submit the attached Form NRA-R, Alabama Composite Payment Relief Nonresident Agreement, for each nonresident member included in the request. View the new PTE-R form here.
Withholding Tax Exemption Change....Act 2015-504 repeals the provision in the Code which allowed a taxpayer to claim a total exemption from withholding tax. The Form A4-E will no longer be available for use by employees. Any employees currently using this form will need to submit a new Form A4 to their employer reporting the correct number of exemptions to which they are entitled to claim. Form A4 is available on the Department's website: http://revenue.alabama.gov/withholding/.
Enhancements to Tax Abatements for Qualifying Projects....Act 2015-24 expands existing incentives offered to new and expanding businesses under the Tax Incentive Reform Act of 1992 (codified at Chapter 9B, Title 40, Code of Alabama 1975) and creates a new section of the abatement law that provides for certain qualifying projects to receive an abatement on reinvestment projects (Chapter 9G, Title 40, Code of Alabama). View the highlights here.
New W2 Due Date Requirement....Beginning with the 2015 filing year, employers will now be required to submit their employee W2s to the Department on or before January 31 of the following year. To illustrate this change, employers will be required to submit their 2015 employee W2s on or before January 31, 2016. Departmental Rule 810-3-75-.03 has been amended to reflect the due date change from February 28 to January 31 of each year. To file these W2s electronically with the Department or for more information on how to do so, please visit My Alabama Taxes at http://www.myalabamataxes.alabama.gov/ /#1.
Optional Personal Property Assessment Link (OPPAL)....OPPAL is a centralized online filing system for business personal property tax returns. All Alabama taxing jurisdictions will be required to accept business personal property tax returns filed using OPPAL; however, the system is optional to taxpayers. OPPAL will be available for use in tax periods beginning on or after October 1, 2016. For more information, click here.
New, Interactive, Sales Tax Rate Lookup Application....There is now an online sales tax rate look-up application available which you may use to see what the tax rate is for specific addresses. Please visit our Tax Rate Lookup site at alabama.gov/alsalestaxrates/.
Sales & Use Tax Guidance for Contractors, Subcontractors, and Governmental Entities....Be sure to check out ADOR's latest tax guidance information concerning construction-related contracts and applicable exemptions here.
Local Nexus Rule.... The new regulation creates seller responsibility to collect and remit local sales or use tax by imposing the same standards applicable for determining whether a seller is obligated to collect and remit Alabama (state-level) sales and use tax. View the rule here.
ONE SPOT is here....Alabama retailers can now file and pay state, county, and city sales, use, and rental taxes all in one place and at no cost using the Optional Network for Single Point Online Transactions (ONE SPOT) portal. Learn more about ONE SPOT here.
Be Sure to Insure....Real-time mandatory liability insurance verification is here. Read more about it here.
Looking for the Certificate of Good Standing? This certificate has been replaced with the Certificate of Compliance. Certificates of Compliance must be requested online.... Click here to request a Certificate of Compliance. To learn more about the requirements associated with a foreign company's closing or withdrawal from business activity, visit the Alabama Secretary of State's Office at http://www.sos.state.al.us/downloads/corpforms.
Alabama Streamlined Sales and Use Tax Commission Issues Report....On Feb. 13, 2012, the Alabama Streamlined Sales and Use Tax Commission issued its report as required by Act 2011-563. Download a copy of the report here: Alabama Streamlined Sales and Use Tax Commission Report.
Important Withholding Tax Reminder....Accountants or tax filing services who file withholding tax returns and payments on behalf of employers must register with the ADOR as a bulk filer and must utilize their bulk filer registration when filing withholding tax returns on behalf of their clients.