Prerequisites for submitting a Tourism Rebate Claim through My Alabama Taxes:
- An approved company that has a qualifying Tourism Destination Project certified by the Alabama Tourism Department and has begun generating transactional sales taxes by or within the certified project.
- Web Notice from ALDOR directing the incentivized company to submit the Tourism Rebate Claim via My Alabama Taxes.
Procedures for submitting a Tourism Rebate Claim through My Alabama Taxes:
- Log in to My Alabama Taxes.
- Once logged in, navigate to the Other Actions tab.
- Select the Submit Request for Tourism Rebate link under Tax Incentives and complete the following required fields:
- Commencement of Operation – Enter the date in which the Tourism Project started doing business and began to collect taxes generated by or within the project.
- Sales Tax Accounts (Sales, Rental, Lodgings, and Local) – Provide the state and local transactional Tax Accounts of the vendors that are generating taxes within the Tourism Destination Project. Note! This can be done manually or by Importing the Downloadable Excel Spreadsheet provided.
- Attachments – The following attachments are required:
- Tourism Destination Project Certificate from the Alabama Tourism Board.
- Resolution from the municipality or taxing jurisdiction where the project is located.
- Please review the information carefully before submitting the rebate claim.
- Attachments – The following attachments are required:
Once the Tourism Rebate Claim is submitted through My Alabama Taxes, ALDOR will review the claim. Additional information may be requested if the supporting documents are incomplete or not provided. Once ALDOR approves the rebate claim, the taxpayer will receive a web notice.
What to expect after submitting the Tourism Rebate Claim through My Alabama Taxes:
- In the month following the Rebate Claim submission, ALDOR will begin making the required diversions from the Sales Tax Accounts that were provided by the approved company.
Please Note: ALDOR must be notified within 14 business days of any changes to the Sales Tax Accounts associated with the project.
- ALDOR will issue two rebate payments each year on July 31 and December 31 over a period of 10 years until the full certified award has been rebated to the approved company.
Please Note: ALDOR must be provided with any new or updated Sales Tax Account numbers to ensure rebate payments are made from the appropriates accounts.
NOTE: In no event will any rebates be issued until the project is certified by the Alabama Tourism Department and before the project commences business and begins to collect taxes generated by or within the Tourism Destination Project.