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Category: Publications

30

Aug 2021

EXECUTIVE ORDER – Temporary Suspension of International Registration Plan (IRP) and International Fuel Tax Agreement (IFTA)(Hurricane Ida)

I, Vernon Barnett, Commissioner of the Alabama Department of Revenue, pursuant to the power granted to me under §40-2-11, Code of Alabama 1975, hereby declare that because there is a state of emergency resulting from Hurricane Ida, it is necessary to assist and expedite all efforts of relief.  In order to accommodate this need and […]

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 […]

3

Aug 2021

MEMO 2021-007 Registration Updates

MEMORANDUM 2021-007 TO: License Plate Issuing OfficialsSUBJECT: Registration Updates Legislative Act 2021-134 (effective June 1, 2021) exempts electric bicycles (defined in 32-6-1.1 as a vehicle less than 750 watts, with a seat, and can’t travel over 25mph) from titling, insurance, and registration requirements. Beginning October 1, 2021, license plates will no longer include stacked characters. […]

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 […]