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Category: Notices


Aug 2019

NOTICE All Local Licensing Officials

NOTICE TO: All License Commissioners, Probate Judges, and Other Local LicensingOfficials charged with the registration and collection of sales and use taxeson any automotive vehicle, motorboat, truck trailer, trailer, semitrailer,travel trailer or manufactured home taxed under Code of Alabama 1975,Sections 40-23-101 and 40-23-102 This notice is being issued to provide local officials and taxpayers guidance […]


Jul 2019

NOTICE All Tobacco Wholesalers and Retailers

NOTICE TO: ALL TOBACCO WHOLESALERS AND RETAILERSSUBJECT: MOBILE COUNTY TOBACCO TAXES The Mobile County Commission has decided to self-collect its county tobacco taxes. Therefore, by resolution of the Mobile County Commission in accordance with Alabama Code Section 11-3- 11.2, the Alabama Department of Revenue will no longer administer and collect tobacco taxes for Mobile County. […]


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 […]


Mar 2019

Notice: Rebuild Alabama Act

Gasoline 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 which levies an additional excise tax on gasoline and undyed diesel effective September 1, 2019. The changes made regarding the Rebuild Alabama Act are summarized below. Tax […]


Mar 2019

NOTICE Retailers and Semijobbers – Duplicate Invoices

REMINDER NOTICE TO: Retailers and SemijobbersFROM: Business and License Tax Division Tobacco Tax SectionSUBJECT: Duplicate Invoices This notice is to remind all retailers or semijobbers of the duplicate invoice requirement. Section 40-25-7, Code of Alabama 1975 requires “Any retail dealer or semijobber of tobacco products enumerated and defined in this article purchasing, or receiving such […]


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 […]