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Instructions For Filing Alabama Utility Excise Tax Returns
General Information For Filing Utility Excise Tax Returns (Form UPL-6)

Every purchaser of utility services purchased outside the State of Alabama for storage, use or consumption within Alabama must remit Alabama Utility Excise Tax to the Alabama Department of Revenue ("ADOR"). The return and remittance are due on or before the twentieth day of the month following the month during which tax is accrued. NOTE: EFT payment information must be transmitted by 4:00 p.m. CST (Central Standard Time) on or before the due date, to be considered timely paid.

Returns filed after the due date are subject to a "failure to timely file" penalty equal to the greater of 10% of the tax required to be paid on the return or $50.00. Tax payments received after the due date are subject to a "failure to timely pay" penalty equal to 10% of the delinquent tax. If the tax is not timely paid, interest is also due at the same rate established by the Secretary of the Treasury under authority of 26 USC 6621.

Instructions For Filing Alabama Utility Excise Tax Returns
Line 1

ESTIMATE DUE FOR CURRENT MONTH: Enter estimated tax due for the current month. The estimate must be at least equal to the taxpayer's actual tax liability for the same calendar month of the preceding year.  The estimate cannot be less than zero. NOTE: If you are not required by the ADOR to pay utility excise tax on an estimated basis, Line 1 will state "N/A" and is not applicable to your return.

Line 2 A, B, C, D, E & F
TAXABLE PURCHASES OF ELECTRICITY, NATURAL GAS OR DOMESTIC WATER:  Enter the name of each vendor located outside the State of Alabama from which taxable purchases of electricity, natural gas or domestic water were made for this period and enter the total amount of such purchases.
Line 3
6% TAX ON PURCHASES OF INTERSTATE TELEPHONE AND TELEGRAPH SERVICES: Enter the name of each vendor located outside the State of Alabama from which taxable purchases of interstate telephone and telegraph services were made for this period and enter the total amount of such purchases.
Line 4
6% TAX ON PURCHASES OF LOCAL AND INTRASTATE TELEPHONE AND TELEGRAPH SERVICES: Enter the name of each vendor located outside the State of Alabama from which taxable purchases of local and intrastate telephone and telegraph services were made for this period and enter the total amount of such purchases.
Line 5
TOTAL TAX DUE: Total will be calculated from Items 2, 3, & 4.
Line 6
ESTIMATE PAID ON LAST MONTH'S RETURN: Estimated tax paid on previous month's return. If you are filing this return online for the first time, please enter the appropriate amount. For each subsequent return filed online, the online return will automatically enter on Line 6 the amount that you reported on Line 1 of the previous month's return. NOTE: If you are not required by the ADOR to pay utility excise tax on an estimated basis, Line 6 will state "N/A" and is not applicable to your return.
Line 7
BALANCE DUE: For taxpayers required to pay Utility Excise Tax on an estimated basis: Balance Due is the result of Line 5 (Total Tax Due) minus Line 6 (Estimate Paid on Last Month's Return). For taxpayers not required to pay utility excise tax on an estimated basis: Balance Due is the result of Line 5 (Total Tax Due).
Line 8
TOTAL TAX DUE: For taxpayers required to pay Utility Excise Tax on an estimated basis: Total tax due is the result of Line 7 (Balance Due) plus Line 1 (Estimate Due for Current Month). For taxpayers not required to pay utility excise tax on an estimated basis: Total tax due is the result of Line 7 (Balance Due).
Line 9
PENALTY AND INTEREST, IF DUE: Returns filed after the due date are subject to a "failure to timely file" penalty equal to the greater of 10% of the tax required to be paid on Line 8 of the return or $50.00. Tax payments received after the due date are subject to a "failure to timely pay" penalty equal to 10% of the delinquent tax. If the tax is not timely paid, interest is also due at the same rate established by the Secretary of the Treasury under authority of 26 USC 6621.  (Click here to determine current interest rates.) NOTE: If your return or payment is not timely filed or paid, you will be billed the appropriate penalties and interest by the ADOR.
Line 10
CREDIT CLAIMED: Use Line 10 to claim an amount of credit for a prior overpayment. The credit claimed will be applied to reduce the tax liability shown on the return. NOTE: Any credit for prior overpayment must be approved in advance by the ADOR. Credit claimed should not exceed the sum of Line 8 (Total Tax Due) plus Line 9 (Penalty & Interest). Valid excess credit can be claimed on subsequent returns.
Line 11
TOTAL AMOUNT DUE: The total amount due is the result of Line 8 (Total Tax Due) plus Line 9 (Penalty & Interest) minus Line 10 (Credit Claimed).