Today is Friday, April 18, 2014
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Instructions For Registration Application

It takes 3-5 days to receive an account number.

Instructions For Registration Application
  1. While completing the application, you must tab from field to field. Pressing the “enter” key will erase the information that has been entered for that page.
  2. When entering the telephone number information, do not insert the separating dashes.
  3. When entering the Federal Employee Identification Number (FEIN) information, do not insert the separating dashes.
  4. When entering the Social Security Number (SSN), you must enter the separating dashes.
Page 1 of 6 - Business Applicant Information:

 

Legal Name:
 
  • Enter the legal name of the applicant. If sole proprietorship, enter Last Name first, then first name.
Trade Name, DBA Names:
 
  • Enter the “doing business as” name of the applicant, if different from the legal name.
Business Address:
 
  • Enter the street address of the business in the first business address field.
  • Enter the suite number, apartment number, etc. in the second business address field.
  • Enter the county in which the business address is physically located. For businesses not located in AL select "68 - Out of State."
Additional Business Locations:
 
  • Check the appropriate response if you have additional business locations in Alabama.
Municipal Jurisdiction:
 
  • Select the appropriate response if the address listed above located inside the city limits, outside the city limits but inside a police jurisdiction, in a rural area outside of both the city limits and a police jurisdiction, or in some other location.
  • If other location is selected, please explain.
Mailing Address:
 
  • Enter the street address of the business or P. O. Box in the first mailing address field.
  • Enter the suite number, apartment number, etc. in the second mailing address field.
Business Phone Number:
 
  • Enter the business phone number. (Do not insert the separating dashes.)
Business Fax Number:
 
  • Enter the business fax number. (Do not insert the separating dashes.)
Contact Name:
 
  • Enter the name of the person the Alabama Department of Revenue may contact regarding questions pertaining to the application.
Contact Phone Number:
 
  • Enter the contact person’s phone number. (Do not insert the separating dashes.)
Email Address:
 
  • Enter the contact person’s email address.
Location of business records:
 
  • Enter the address of the location of the business records, if different from the business address.
Email Notification
 
  • Check the box to be notified via email of your account number(s) when assigned.
  • You must enter a valid email address in the Email Address of Contact Person box above to receive this notification.
Press Continue

Page 2 of 6 – Section A:

 

(1)  Type of Ownership:
 
  • Indicate the form of ownership. The ADOR may request proof of ownership. The requested proof may be one of the following:
   
    • Articles of Incorporation for Corporations
    • Articles of Association for Professional Associations
    • Articles of Organization for Limited Liability Companies and Limited Liability Partnerships
    • If “Other” ownership type chosen, enter the ownership type in the space provided
    • If LLC or LLP ownership type is chosen, indicate whether or not the entity has completed and filed with the Internal Revenue Service Form 8832 that the entity wishes to be taxed as a corporation or a disregarded entity. Form 8832 may be found at: http://www.irs.gov/pub/irs-pdf/f8832.pdf.
    • If you are a corporation conducting business in Alabama you are required to register with the Secretary of State.
(2)  Corporate Registration or Other Business Type Charter Number:
 
  • If registered with the Alabama Secretary of State, provide the state assigned charter number.
  • If a foreign corporation (incorporated outside of Alabama) and registered with the Alabama Secretary of State, provide the state issued charter number.
  • If a foreign corporation (incorporated outside of Alabama) and the company is not registered with the Alabama Secretary of State, provide the charter number as assigned by the state of incorporation.
(3)  Primary State of Registration:
 
  • Choose the primary state of registration – Note: Alabama is the default state.
(4)  Nature of Business:
 
  • Choose the general business classification of the applicant.
  • If “other” enter the general business classification of the applicant.
(5)  Business Activity:
 
  • Enter the specific business activity being performed in Alabama.
Press Continue

Page 3 of 6 – Section A (Continued):

 

(6)  Current Owners, Partners, Corporate Officers, Members, etc:
  6(a) - Should you need to make additional entries, press the “Add More” button, if available.  (The availability of the button is based upon the type of ownership selected on the previous page.)
   Primary Name/Last Name:
 
  • Enter the last name of the applicant.
  • If the applicant is an LLC or LLP
    • Enter the corporate name of the member, if the member is a corporation
    • Enter the last name of the member, if the member is a person
  First Name:
 
  • Enter the first name of the applicant
 

Title:

 
  • Choose the appropriate title of the person and/or entity listed in the Primary Name/Last Name field
  Social Security NumberYou must enter the separating dashes
 
  • Enter the SSN of the person listed in the Primary Name/Last Name field
  Federal Employee Identification NumberDo not enter the separating dash
 
  • Enter the FEIN of the person listed in the Primary Name/Last name field
  Home Address:
 
  • Enter the home address of the person listed in the Primary Name/Last name field.
  • This is not the business address, unless the business is home based.
  • Enter the street address in the first home address field
  • Enter the apartment number (or any additional information) in the second home address field
  Home Phone Number:
 
  • Enter the home telephone number of the person listed in the Primary Name/Last Name field
(7)   Previous Owner information:
  Primary Name/Last Name:
 
  • Enter the last name of the previous owner.
  • If the previous owner is an LLC or LLP
    • Enter the corporate name of the member, if the member is a corporation
    • Enter the last name of the member, if the member is a person
  First Name:
 
  • Enter the first name of the previous owner
  Account number:
 
  • Enter the state issued account number of the previous owner, if known.
  Home Address:
 
  • Enter the home address of the person listed in the Primary Name/Last name field.
  • Enter the street address in the first home address field
  • Enter the apartment number (or any additional information) in the second home address field.
  Home Phone Number:
 
  • Enter the home telephone number of the person listed in the Primary Name/Last Name field.
Press Continue

Page 4 of 6 – Section A (Continued):

 

(8)  Taxes to register for:
  Effective Date:
 
  • Enter the date the business began or will begin doing business in Alabama.
  NAICS Code:
 
  • Click on the link provided (http://www.census.gov/epcd/naics02/naicod02.htm)
  • Click on the category that relates to the overall business activity of the applicant. (e.g. retail)
  • Scroll through the chosen category and notate the NAICS code that closely identifies the Alabama business activity of the applicant.
  • Close the window containing the NAICS code website.
  • Enter the NAICS code in the appropriate field.
  Taxes to register for:
 
  • Sales Tax – is a privilege tax imposed on the retail sale (a sale made to the end-user) of all tangible personal property sold in Alabama by businesses located in Alabama. (Local taxes are also due, and the rates vary. Current listings of all city and county tax rates and the addresses and phone numbers of non-state administered localities are available on the Department’s web site at http://revenue.alabama.gov/salestax/sales/index.cfm )
  • State Consumers Use Tax – is imposed on tangible personal property brought into Alabama for storage, use, or consumption in the state when the seller did not collect sales or use tax on the sale of the property. The rates are the same as Alabama seller’s use tax.
  • State Sellers Use Tax – is imposed on the retail sales of all tangible personal property sold in Alabama by businesses located outside of Alabama which have no inventory located in Alabama, but are making retail sales in Alabama via sales offices, agents or by any significant recurring contact or “nexus” with Alabama.
  • State Rental or Leasing Tax – is a privilege tax levied for the leasing or renting of tangible personal property. The gross receipts (including any rental tax invoice) from the leasing or rental of tangible personal property are subject to the State Rental tax at the following rates:
    • Automotive vehicles – 1.5%
    • Linens/Garments – 2.0%
    • Other – 4.0%
    This tax is due on “true leases” (those leases in which the title to the property is retained by the lessor at the end of the lease agreement). “Conditional Sale leases” (those in which the title of the property is transferred to the lessee at the end of the lease agreement) are subject to sales tax.
  • State Lodgings Tax – is a privilege tax on persons, firms and corporations engaged in renting or furnishing rooms, lodgings, or other accommodations to transients for periods of less than 180 days of continuous occupation and applies to all charges for providing such accommodations. This tax also applies to charges for personal property used or furnished in such rooms or lodgings.
  • Contractors Gross Receipts Tax - There is hereby levied, in addition to all other taxes of every kind now imposed by law, and shall be collected, as herein provided, a privilege or license tax against the person on account of the business activities engaged in and in the amount to be determined by the application of rates against gross receipts, as follows:
  • Mobile Communication Services Tax – imposed against every home service provider doing business in the State of Alabama on account of the furnishing of mobile telecommunications service to a customer with a place of primary use in the State of Alabama by said home service provider. The amount of the tax shall be determined by the application of the rates against gross sales or gross receipts, as the case may be, from the monthly charges from the furnishing of mobile telecommunications service to a customer with a place of primary use in the State of Alabama and shall be computed monthly with respect to each person to whom services are furnished at the rate of four percent on bills dated prior to February 1, 2002 and at the rate of six percent on bills dated on or after February 1, 2002, regardless of when the services being billed were provided. The home service provider furnishing such mobile telecommunications services shall be entitled to deduct and retain from the gross amount of tax billed by the home service provider nine-tenths of one percent of the amount of such tax billed on or after February 1, 2002, in consideration of the costs incurred by the home service provider in collecting and remitting the tax levied by this article; provided, however, that on and following October 1, 2002, the amount deducted and retained by such provider shall be one-fourth of one percent of the gross amount of such tax billed
  • Utility Gross Receipts License Tax
    • There is hereby levied, in addition to all other taxes of every kind now imposed by law, and shall be collected as herein provided, a privilege or license tax against every utility furnishing electricity, domestic water or natural gas in the State of Alabama. The amount of said tax shall be determined by the application of rates against gross sales or gross receipts, as the case may be, from the furnishing of such services in the State of Alabama.
    • There is hereby levied a privilege or license tax against every utility furnishing telegraph or telephone services in the State of Alabama. The amount of said tax shall be determined by the application of rates against gross sales or gross receipts, as the case may be, from the furnishing of such services in the State of Alabama. The tax shall be applied to interstate telephone service, regardless of when the services being billed were provided.
  • Utility Excise Tax
    • There is hereby levied, in addition to all other taxes of every kind now imposed by law, and shall be collected as herein provided, an excise tax on the storage, use, or other consumption of electricity, domestic water, and natural gas in the State of Alabama.
    • There is hereby levied an excise tax on the storage, use, or other consumption of telegraph services or telephone services in the State of Alabama.
  • Pharmaceutical Providers Tax – To provide further for the availability of indigent health care, the operation of the Medicaid Program and the maintenance and expansion of medical services there under, there is hereby levied and shall be collected as provided in this article a privilege tax on the business activities of every provider of pharmaceutical services to the citizens of Alabama, except for a pharmacy, or portion thereof, serving hospital inpatients or pharmacies owned or operated by the State of Alabama or an agency thereof. The privilege tax imposed by this article is in addition to all other taxes of any kind now imposed by law, and shall be at the rate of 10 cents for each prescription filled or refilled for a citizen of Alabama.
  • Alabama Nursing Home Privilege Tax – To provide further for the availability of indigent health care, the operation of the Medicaid Program and the maintenance and expansion of medical services there under, there is hereby levied and shall be collected as provided in this article a privilege tax on the business activities of every nursing facility in the State of Alabama. The privilege tax imposed by this article is in addition to all other taxes of any kind now imposed by law, and shall be at the annual rate $1,899.96 per bed.
  • Income Withholding Tax – In accordance with Act 2011- 535, each employer shall enroll in E-Verify and verify the employment eligibility of the employee through the E-Verify System. Alabama law requires employers to withhold Alabama income tax from wages of their employees. The employer withholds Alabama income tax based on the information submitted by the employee on Form A-4, Employee’s Withholding Exemption Certificate. The tax withheld is computed using the formula or tables provided in the Withholding Tax Tables and Instructions for Employers located on the Department’s website at: http://revenue.alabama.gov/Withholding/index.html
  Federal Employee ID Number:
 
  • Enter the FEIN of the applicant.
Press Continue

Page 5 of 6

If you selected “yes” when asked on Page 1 if you had additional business locations in Alabama, this page allows you to enter the addresses for up to five additional Alabama locations.  If you selected “no”, page 5 will not display.  Continue on with the instructions for Page 6 of 6 below.

If you have more than five additional Alabama locations, you will be able to add them by logging into our online filing and payment system after your registration is processed and you have received your account information.  On the Main Menu page, simply select “Add Business Location(s)” from the “I want to . . .” section.

Business Address:
 
  • Enter the street address of the business in the first business address field.
  • Enter the suite number, apartment number, etc. in the second business address field.
  • Select the Alabama county in which the business address is physically located.
Municipal Jurisdiction:
 
  • Select the appropriate response if the address listed above is located inside the city limits, outside the city limits but inside a police jurisdiction, in a rural area outside of both the city limits and a police jurisdiction, or in some other location.
  • If other location is selected, please explain.
Tax Types:
 
  • Any tax types selected on the previous page are listed.  Please uncheck any that are not applicable to the physical business location address being entered.
Press Continue

Page 6 of 6 - Section B

If you registered for State Withholding Tax on Page 4, Section B must be completed.  If you did not register for State Withholding Tax, Section B will not display.  Continue on with the instructions for electronically signing the application below.

 

(1)  Date of first payroll withholding:
  • Enter the date of the first payroll withholding in the format shown.
(2)  Are you continuing to withhold Alabama Income Tax:
 
  • Answer “yes” if the company has begun withholding tax or will have Withholding Tax.
(3)  If you checked “no” above, please list the date you last had payroll withholding:
 
  • If #2 above is “no”, enter the date that the last wages were paid in the format shown.
(4)   Enter the total number of Alabama employees.
(5)   Information for filing and paying your withholding tax online:
 
  • If your business chooses not to file and pay online, check here and a coupon booklet will be mailed to you.
  • If your business pays Withholding tax electronically, do not check this box.
All applicants must complete and sign this section:

 

Applicant Name/Last Name:
 
  • Enter the last name of the person completing the application.
First Name:
 
  • Enter the first name of the person completing the application.
Title:
 
  • Enter the title of the person completing the application.
Press Continue
Verifying the application:

The next screen is the verification page.  You may edit the application if desired by clicking the "Edit" button found at the bottom left portion of the page, and repeating the above steps.  Once complete, click the "I Agree" button found at the bottom right portion of the last page of the return.

Submitting the application:

To submit your application, from the Verification page, click the "I Agree" button at the bottom right portion of the last page of the application.  You will receive your filing confirmation number and a printable copy of your submitted application.