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Jul 2021Alabama 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 […]
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Jul 2021Gasoline and Undyed Diesel Fuel Excise Tax Law Changes On March 12, 2019, Governor Kay Ivey signed into law Act 2019-2, also known as the Rebuild Alabama Act (the “Act”). The Act was codified in Title 40, Chapter 17, Articles 12 and 12A. Pursuant to the provisions of the Act, the following fuel tax rate changes […]
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Jul 2021June 2021 Abstract
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Jul 2021MEMORANDUM 2021-005 TO: All Designated Agents and Title Service ProvidersSUBJECT: Title Document Upload Requirements Beginning November 1, 2021, all designated agents and title service providers will be required to electronically upload all title applications and supporting documents to the Alabama Title System (ALTS). Any physical title application packages mailed on or after November 1, 2021, […]
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Jun 2021NOTICE 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 […]
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Jun 2021NOTICE 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 […]
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Jun 2021May 2021 Abstract
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May 2021MEMORANDUM 2021-003 (Revised) TO: License Plate Issuing OfficialsSUBJECT: Redesigned/Discontinued License Plates The following license plates will be available for issuance beginning June 1, 2021: National Wild Turkey Federation Support the Arts Professional Firefighter I Share the Road The following license plate will NOT be available for issuance beginning June 1, 2021: Judson College A supply […]
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May 2021MEMORANDUM 2021-004 TO: License Plate Issuing OfficialsSUBJECT: Constable Owned Vehicles Please be advised that vehicles owned by Constables do not qualify for the tax and registrationfee exemptions provided under Section 40-12-250, Code of Ala. 1975, and must be titled andregistered like any private passenger vehicle. The Motor Vehicle Division will be notifying owners of vehicles […]
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May 2021NOTICE TO: ALL TOBACCO WHOLESALERS AND RETAILERSSUBJECT: HOUSTON COUNTY TOBACCO TAXES The Houston County Commission has decided to self-collect its county tobacco taxes. Therefore,by resolution of the Houston County Commission in accordance with Alabama Code Section 11-3-11.2, the Alabama Department of Revenue will no longer administer and collect tobacco taxesfor Houston County. The Alabama Department […]