U.S. flag An official website of the United States government.

Dot gov

The .gov means it's official.
Federal government websites always use a .gov or .mil domain. Before sharing sensitive information online, make sure you’re on a .gov or .mil site by inspecting your browser's address (or "location") bar.

SSL

This site is also protected by an SSL (Secure Sockets Layer) certificate that's been signed by the U.S. government. The https:// means all transmitted data is encrypted  — in other words, any information or browsing history that you provide is transmitted securely.

Category: Sales & Use Tax

20

Aug 2021

NOTICE Tax Guidance for Alcoholic Beverage Delivery, Wine Festivals, Direct Wine Shippers, Direct Wine Sales

Act 2021-188 amends §§28-1-4, 28-3-1, 28-3A-13, 28-3A-14 and 28-3A-23, Code of Ala. 1975, providing for the issuance of alcoholic beverage delivery licenses by the Alabama Alcoholic Beverage Control Board. A delivery service license issued by the Alabama Alcoholic Beverage Control Board authorizes the licensee, the licensee’s employees, or independent contractors under a contractual or business […]

20

Aug 2021

NOTICE Tax Guidance for United Way Member Agencies

Act 2021-299 amends §40-9-12, Code of Ala. 1975, to remove the requirement for United Way member agencies to receive more than a de minimis amount of funding through the approval of the board of a United Way organization. The amendatory language now defines a United Way member agency as: “Any nonprofit organization that receives funding […]

20

Aug 2021

NOTICE Tax Guidance for Alabama Governmental Entities and Roadbuilder Contractors Regarding Construction-Related Contracts

The legislature has passed and Governor Kay Ivey has signed into law Act 2021-372 relating to Sales and Use Tax Certificate of Exemption for government entity projects. The Act removed the restriction in §40-9-14.1 that prohibited contracts for the construction of any highway, road, or bridge from qualifying for the Sales and Use Tax Certificate […]

26

Jul 2021

NOTICE Alabama Simplified Sellers Use Tax and Marketplace Facilitators Guidance

Alabama Simplified Sellers Use Tax and Marketplace Facilitators Guidance The Alabama marketplace facilitator law, §40-23-199.2, Code of Ala. 1975, went into effect on January 1, 2019. It stipulates that the responsibility for collecting and remitting Simplified Sellers Use Tax (SSUT) or reporting such sales for online purchases by customers in Alabama, falls on the company […]

23

Jun 2021

NOTICE: Extension of Tax Exemptions for Sales of Parts for Refurbishing Certain Aircraft

NOTICE TO: ALL SELLERS MAKING RETAIL SALES OF AIRCRAFT PARTSSUBJECT: Extension of Tax Exemptions for Sales of Parts for Refurbishing Certain Aircraft Act 2012-185 of the 2012 Regular Session of the Alabama Legislature provided a tax exemption for the gross receipts from the sale of parts, components, and systems for refurbishing certain aircraft. The exemption […]

23

Jun 2021

NOTICE: Tax Guidance for Airport Authorities

NOTICE TO: ALL AIRPORT AUTHORITIESSUBJECT: Tax Guidance for Airport Authorities Act 2021-298 provides that beginning January 1, 2020, all airport authorities established pursuant to Chapter 3 of Title 4 of the Code of Ala. 1975, or by local law and contracts entered into by airport authorities on or after January 1, 2020, are exempt from […]

23

Jun 2021

ALDOR Announces Relief for Taxpayers Affected by Tropical Storm Claudette

MONTGOMERY, June 23, 2021 – The Alabama Department of Revenue (ALDOR) is offering tax relief to Alabama taxpayers who reside or have a business in counties for which Gov. Ivey has issued a state of emergency in response to Tropical Storm Claudette. These counties are as follows: Baldwin, Butler, Cherokee, DeKalb, Escambia, Mobile, Monroe and […]

4

May 2021

ALDOR Announces Relief for Taxpayers Affected by Severe Weather in March

MONTGOMERY, May 4, 2021 – The Alabama Department of Revenue (ALDOR) is offering tax relief to Alabama taxpayers who reside or have a business in federally declared disaster areas in Alabama where damage was caused by recent severe storms. The tax relief measures mirror IRS measures in the same declared disaster areas. ALDOR will grant […]