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Category: Sales & Use Tax

1

Apr 2022

NOTICE Estimated Sales Tax Payments (Act 2022-53)

The Small Business Relief and Revitalization Act of 2022 was recently passed by the legislature and signed by Governor Kay Ivey on February 28, 2022. The Small Business Relief and Revitalization Act of 2022 was assigned Act No. 2022-53. One of the provisions included in this act, that provides relief to small businesses, is the […]

11

Feb 2022

NOTICE Alabama Rental Tax Guidance for Rental Facilitators

Persons or entities that facilitate third-party rental transactions of Class II or Class IV property,as defined in Section 40-8-1, Code of Alabama 1975, are designated as rental facilitators. Rentalfacilitators are required to collect and remit rental tax for leases made to Alabama customers orcomply with the notice and reporting requirements. Rental facilitators must apply for […]

10

Jan 2022

Tax Relief for Jefferson, Shelby Taxpayers Affected by Severe Weather in October

MONTGOMERY – 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 relief measures mirror IRS measures in the same declared disaster areas. ALDOR will grant filing and payment extensions […]

7

Jan 2022

NOTICE Governmental Exempt Entities And Their Contractors

NOTICEJanuary 1, 2022 To Governmental Exempt Entities And Their Contractors The Alabama Department of Revenue is pleased to announce that governmental exempt entities, as defined in §40-9-14.1, and their contractors may now apply online for a Certificate of Exemption for a Government Entity Project. Applicants will log into their My Alabama Taxes (MAT) account, click on […]

29

Oct 2021

NOTICE Alabama Annual Tax Account License Renewal

Administrative Rule 810-6-5-.01.01 requires annual renewals of the following tax account licenses: Sales Tax Rental Tax Sellers Use Tax Lodgings Tax Utility Gross Receipts Tax Simplified Sellers Use Tax The renewal process must be completed on an annual basis in order to generate a new tax license for the upcoming year. The business information must […]

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 […]