Today is Saturday, October 25, 2014
Important Notices!
*****  Administrative Law Division Move Effective October 1st, 2014  *****
The Taxpayer Fairness Act transfers Revenue's Administrative Law Division to the newly-created Alabama Tax Tribunal; their website is now http://taxtribunal.alabama.gov/.
 
Alabama Department of Revenue - Sales & Use Tax - Notice
IMPORTANT NOTICE

Beginning with Calendar Year 1999, Act No. 98-192 allows certain taxpayers to file sales, use, and rental tax returns with the Alabama Department of Revenue on a calendar quarter basis rather than on a monthly basis. Eligibility for quarterly filing status is determined by the taxpayer's average tax liability for the preceding calendar year and requirements differ with respect to different taxes. Please review the eligibility information outlined below to see if you may qualify to file some or all of these taxes on a quarterly basis.

State Sales Tax Taxpayers whose total state sales tax liability averages less than two hundred dollars ($200.00) per month during 1998 may elect to file and pay state sales tax during 1999 on a calendar quarter basis.

State Use Tax Taxpayers whose total state use tax liability averages less than two hundred dollars ($200.00) per month during 1998 may elect to file and pay state use tax during 1999 on a calendar quarter basis.

State Rental Tax Taxpayers whose total state rental tax liability averages less than two hundred dollars ($200.00) per month during 1998 may elect to file and pay state rental tax during 1999 on a calendar quarter basis.

State-Administered County or Municipal Sales Tax Taxpayers whose total state sales tax liability averages less than two hundred dollars ($200.00) per month during 1998 may elect to file and pay state-administered county and municipal sales tax during 1999 on a calendar quarter basis.

State-Administered County or Municipal Use Tax Taxpayers whose total state sales tax liability averages less than two hundred dollars ($200.00) per month during 1998 and whose total state use tax liability also averages less than two hundred dollars ($200.00) per month during 1998 may elect to file and pay state-administered county and municipal use taxes during 1999 on a calendar quarter basis.

State-Administered County or Municipal Rental Tax Taxpayers whose total state rental tax liability averages less than two hundred dollars ($200.00) per month during 1998 may elect to file and pay state-administered county and municipal rental taxes during 1999 on a calendar quarter basis.

Taxpayers who qualify to file and pay taxes on a calendar quarter basis, and wish to do so, are required by Act No. 98-192 to notify the Department of Revenue in writing by February 20, 1999, of their request for quarterly filing status. You may request quarterly filing status by completing the form on the reverse side of the notice that was mailed to you and mailing or faxing the completed form to:

Alabama Department of Revenue Sales, Use & Business Tax Division ATTENTION: Quarterly Filing Section P.O. Box 327900 Montgomery, AL 36132-7900 FAX No. (334) 242-8916 Phone No. (334) 242-1490

Notices to Taxpayers