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Category: Sales & Use Tax

14

Aug 2019

Deadline Approaching for Online Sellers to Join SSUT and Receive Amnesty from Previous Year’s Tax Liability

MONTGOMERY, Aug. 13, 2019 – The Alabama Department of Revenue encourages eligible online sellers and marketplace facilitators that are subject to a collection requirement to register for the state’s Simplified Sellers Use Tax (SSUT) remittance program by Oct. 1, 2019. Doing so will relieve such sellers from the obligation of certain tax liability for the […]

9

Jul 2019

NOTICE SSUT Amnesty, Class Action Protection, and Clarification of Nontaxable Transactions

NOTICE Act 2019-382 – Simplified Sellers Use Tax Amnesty, Class Action Protection, and Clarification of Nontaxable Transactions Effective June 5, 2019, Act 2019-382 amends §40-23-199, Code of Alabama, 1975, to provide the following: Eligible sellers participating in the Simplified Sellers Use Tax Program shall be granted amnesty for any uncollected simplified sellers use tax that […]

19

Jun 2019

ADOR Issues Guidance on Taxability of Computer Software

MONTGOMERY, June 19, 2019– The Alabama Supreme Court recently upheld a lower court decision finding that a series of transactions involving the sale of computer software and related equipment was subject to sales tax. The case, Ex parte Russell County Community Hospital, LLC, Case No. 1180204, was decided on May 17, 2019.  In reaching its […]

11

Mar 2019

Tax Filing Deadlines Extended for Residents in Lee County

MONTGOMERY, March 11, 2019 – The Alabama Department of Revenue is offering tax relief to Alabama taxpayers who have been affected by recent severe storms in Lee County. The tax relief measures mirror IRS measures in the same declared disaster areas. The department follows the IRS determination of eligible localities to which filing extensions are […]

18

Jan 2019

NOTICE All sellers making retail sales of prepaid wireless telecommunication services

NOTICE TO: All sellers making retail sales of prepaid wireless telecommunication services, to include, but not limited to, the sale of prepaid wireless minutes via phone, card, download, code, or any other manner of transaction Please be advised that on October 1, 2018, the Alabama Statewide 911 Board adopted the flat rate of $1.86 as […]

27

Nov 2018

Four Alabama Counties Now Eligible for Hurricane Michael Tax Relief

MONTGOMERY, Nov. 27, 2018 – The Alabama Department of Revenue is offering tax relief to Alabama taxpayers who have been affected by damage caused by Hurricane Michael. The tax relief measures mirror IRS measures in the same declared disaster areas. Four Alabama counties were recently added to the list of eligible areas: Geneva, Henry, Houston, […]

26

Nov 2018

NOTICE: New Municipal License Report and Reporting Requirements

NOTICE To: All Alabama Municipalities Subject: New Municipal License Report and Reporting Requirements When the legislature passed Act 2017-294, known as the Wholesale to Retail Accountability Program (WRAP), it included Section 40-23-262, Code of Alabama 1975. This section requires information on all municipal business privilege license applications for new licenses and renewals issued on or […]