Sales & Use Tax

ADOR - Sales & Use Tax Returns/Forms

| Paperless Filing Returns & Instructions | E-Pay methods & Instructions | My Alabama Taxes Instructions | Online Tax Account Registration Application & Instructions | Online Business Tax Account Closing Form & Instructions | Online Form & Instructions for Adding Business Locations |

FORM NO.	APPLICATIONS FOR CERTIFICATES OF EXEMPTION:
ST:EX-A1	Application for Sales Tax Certificate of Exemption and Instructions.
ST:EX-A2	Application for Sales and Use Tax Certificate of Exemption for an Industrial or Research Enterprise Project.
ST:EX-A3	Application for State Utility/Mobile Communication Services Tax Certificate of Exemption and Instructions.
ST:EX-1	Certificate of Exemption - Out of State/City/County Delivery
FORM NO.	OTHER FORMS:
2848A	Power of Attorney.
ST:PAA1	Purchasing Agent Appointment
8821A	Tax Information Authorization.
PetReview	Petition for Review of Preliminary Assessment.
BA:RS2	Agreement to Entry of Final Assessment.
MTCForm	Uniform Sales & Use Tax Certificate - Multijurisdiction. (Note: Each retailer shall be responsible for determining the validity of a purchaser's claim for exemption.)
ST-5	Direct Petition for Refund
ST-6	Joint Petition for Refund
Change Form	Change of Address/Name Form

PAPERLESS FILING & PAYMENT SYSTEM ONLINE RETURNS & INSTRUCTIONS (These returns are required to be filed electronically.)
FORM DESCRIPTION		E-FILING INSTRUCTIONS by Form Number	INSTRUCTIONS FOR BULK FILING, THIRD PARTY FILING, & SINGLE RETURN DWI UPLOAD
			General Bulk Filing Instructions & Application to Become a Bulk Filer
State Sales Tax Return		2100 Instr.	2100 Bulk Instr.
State Sales Tax Return With Estimated Payment		2105 Instr.	2105 Bulk Instr.
State Sellers Use Tax Return		2620 Instr.	2620 Bulk Instr.
State Consumers Use Tax Return		2610 Instr.	2610 Bulk Instr.
State Rental Tax Return		2410 Instr.	2410 Bulk Instr.
State 4% and 5% Lodgings Tax Return (NEW) (formerly 2320 and 2310)		2320 Instr.	2320 Bulk Instr.
9501 City & County Tax Return		9501 Instr.	9501 Bulk Instr. & DWI
State Sales Tax - Direct Pay Permit		2120 Instr.	Bulk Filing or DWI Not Allowed for These Tax Returns
State Sales Tax - Direct Pay Permit with Estimated Payment		2125 Instr.
Motor Fuel Tax Direct Pay Permit		2110 Instr.
Motor Fuel Tax Direct Pay Permit with Estimated Payment		2115 Instr.
Contractors Gross Receipts Tax Return		2510 Instr.
Utility Privilege License Tax Return		UPL-4 Instr.
Utility Privilege License Tax Direct Pay Permit		UPL-5 Instr.
Utility Excise Tax Return		UPL-6 Instr.
Utility Excise Tax Return with Estimated Payment
Mobile Communication Services Tax Return		CTS-2 Instr.
Nursing Facility Tax Return		2810 Instr.
Pharmaceutical Provider Tax Return		2800 Instr.
General Paperless Filing Instructions
E-PAYMENT METHODS & INSTRUCTIONS
ACH Debit Method Payments	State Taxes & State Administered local Taxes
	Third Party Payments
	Non-State Administered Payments

ACH Credit Method Payments	State Taxes & State Administered local Taxes
	Non-State Administered Local Taxes

MY ALABAMA TAXES (MAT) INSTRUCTIONS

General MAT Filing Instructions
NOTE: MAT does not allow the filing of certain self-administered local taxes. To file those taxes, please continue to use the Paperless Filing & Payment System to file your sales, use, rental and lodging tax returns.

NEED TO OPEN AN ADOR TAX ACCOUNT NUMBER? Apply Online through our BUSINESS TAX ONLINE REGISTRATION SYSTEM for any of the taxes shown below:

Read These Instructions Prior to Registering

•	State Sales Tax	•	Mobile Communication Services Tax
•	State Consumers Use Tax	•	Utility Service Use Tax
•	State Sellers Use Tax	•	Utility Gross Receipts Tax
•	State Administered Local Sales, Use,	•	Utility Excise Tax
	Rental, or Leasing and Lodgings Taxes	•	Pharmaceutical Providers Tax
•	State Rental or Leasing Tax	•	Alabama Nursing Home Privilege Tax
•	State Lodgings Tax	•	Income Tax Withholding Tax
COM:101 - Combined Registration/Application/Change Form (for Sales Tax, Rental Tax, Lodgings Tax, Sellers Use Tax, Consumers Use Tax, Income Tax Withholding).
NEED TO CLOSE YOUR ADOR TAX ACCOUNT NUMBER? Close it Online through our ADOR PAPERLESS FILING & PAYMENT SYSTEM for any of the taxes shown above.
(Read these Instructions prior to closing your tax account.) To close your tax account, select the "Close Tax Account" link from the Main Menu of the Paperless Filing & Payment System, then complete the online form.
NEED TO UPDATE YOUR ADOR TAX ACCOUNT INFORMATION? You now can add additional business locations Online through our ADOR PAPERLESS FILING & PAYMENT SYSTEM for any of the taxes shown above.
(Read these Instructions prior to adding additional locations.) To add additional business locations, select the "Add Business Locations" link from the Main Menu of the Paperless Filing & Payment System, then complete the online form.