Today is Friday, March 24, 2017
 
Important Notices!
 
Instructions For Filing Alabama Sellers Use Tax Returns
General Information For Filing Simplified Sellers Use Tax Returns

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 Simplified Sellers Use Tax Returns

The rate of tax is 8% of the net simplified sellers use sales and collections.

Line 1
GROSS SIMPLIFIED SELLERS USE: Use line 1 to report total gross sales of tangible personal property sold into Alabama. Also report total collections made during the month on credit sales previously claimed as deductions on line 2.
Line 2
TOTAL DEDUCTIONS - Enter total deductions. NOTE: Deductions should not exceed the gross simplified sellers use sales and collections reported on Line 1. If deductions exceed gross sales and collections, deductions will be adjusted to the amount of gross sales and collections, reflecting the measure of tax on Line 3 as zero. Valid excess deductions can be claimed on subsequent returns, or you can file an amended return or petition for a refund. For more information on filing an amended return or petition for refund, please call the Alabama Department of Revenue at 334-242-1490.
Line 3
TOTAL AMOUNT REMAINING AS MEASURE OF TAX: Total of deductions on Line 2 will be subtracted from total gross sales and collections on Line 1 to obtain the measure of tax.
Line 4
GROSS AMOUNT DUE: Gross tax will be calculated based on amount from Line 3 x 8 %.
Line 5
DISCOUNT: A discount is allowed for timely filing of the tax return and timely payment of the tax shown due on Line 4. Line 4 (Gross Tax) x 2%.
Line 6
NET AMOUNT DUE: Line 4 minus line 5.
Line 7
PLUS 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 5 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 8
PLUS: Amount overcollected. Use line 8 to report amounts of tax overcollected pursuant to Sections 40-23-193, Code of Alabama, 1975.
Line 9
LESS CREDIT CLAIMED: Use Line 9 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 Lines 6 (Net Amount Due) and Line 7 (Penalty & Interest) and Line 8 (Amount Overcollected) Valid excess credit can be claimed on subsequent returns.
Line 10
TOTAL AMOUNT DUE: The total tax amount due is the result of Line 6 (Net Amount Due) plus Lines 7 (Penalty & Interest) and Line 8 (Amount Overcollected) minus Line 9 (Credit Claimed).