My Alabama Taxes & ONE SPOT...it's the ONE SPOT to File!
Act 2012-279, of the Regular Legislative Session FY 2012, requires the Alabama Department of Revenue to develop and make available to taxpayers an electronic single point of filing for state, county and/or municipal sales, use, and rental taxes. Act 2015-52 added lodgings tax to ONE SPOT and a provision for a uniform due date for local taxes eligible to be filed through the ONE SPOT system.
My Alabama Taxes (MAT) is the State's electronic filing and remittance system used today for the filing of state, city and county sales, use, rental, and lodgings taxes. Since October 1, 2013, Alabama retailers have been able to file and pay ALL city/county sales, use, and rental taxes in MAT, the ONE SPOT to file! Effective October 1, 2016, those subject to lodgings tax can now file ALL city/county lodgings taxes in MAT.
When you file a non-state administered city/county tax in MAT on your "Local Tax" account, you will be required to make electronic payment. The return and payment will be sent to the local government or their tax administrator, eliminating the need to login to multiple sites.
Through the links below you will find more information regarding My Alabama Taxes. For local government entities needing ONE SPOT information, go to the County and Local Governments' ONE SPOT page.
If you experience any difficulties signing up for or using My Alabama Taxes (MAT), please contact:
The State of Alabama Department of Revenue's My Alabama Taxes (MAT) filing and payment system website is an internet-based free service provided as a way to securely file tax returns and initiate tax payments from your personal computer.