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ADOR Launches Easy Look-Up of ONE SPOT and Simplified Sellers Use Tax Distributions

  • February 16, 2017

The Alabama Department of Revenue has launched a new Web portal through which anyone can find out how much revenue was reported to specific localities through the ONE SPOT or Simplified Sellers Use Tax (SSUT) programs.

“ONE SPOT and the Simplified Sellers Use Tax program benefit not only taxpayers and state government, but they also benefit Alabama’s cities and counties,” said Revenue Commissioner Julie P. Magee. “These programs have made tax compliance simpler for businesses, and this Web portal will make it simpler for local governments to see the value of these programs.”

Made available to the public through My Alabama Taxes (MAT), this portal enables anyone to easily look up the amount of revenue that has been distributed to a specific locality during a chosen timeframe through each of these programs. Both state-partnered localities as well as those localities who have not partnered with the state for tax administration can access ONE SPOT distributions. Quarterly SSUT distributions can also be searched through the portal.

Launched in 2013, ONE SPOT (Optional Network Election for Single Point Online Transactions) gives taxpayers a single electronic point for filing all county and municipal sales, use, rental and lodging taxes. This easy method of filing in MAT has been a factor in increasing compliance and bringing new taxpayers on board, which in turn helps local governments provide more and better services for taxpayers.

The Simplified Sellers Use Tax program is a voluntary program for eligible sellers who sell tangible personal property into Alabama from a location outside of the state and do not have a physical presence within the state. The program allows such sellers to collect and remit a flat 8 percent tax on sales, which is distributed among the state, counties and municipalities. As more sellers join the program each month, the increased revenue continues to provide greater benefits for Alabama citizens.

The Web portal can be navigated to from the MAT home page by clicking the Other button in the middle of the page, then clicking ONE SPOT/SSUT, then clicking ONE SPOT, SSUT, and State Partner Reporting under Disbursement Reporting. –