Hospital Assessment Fee is an assessment imposed on each privately-operated hospital in the State of Alabama. Privately operated hospitals in the state of Alabama that are funded through the Alabama Medicaid program are taxed according to their net patient revenue. The assessment is a cost of doing business as a privately-operated hospital in the State of Alabama.

A private hospital in Alabama is a hospital other than:

• Any hospital that is owned and operated by the federal government;
• Any state-owned hospital;
• Any publicly owned hospital;
• A hospital that limits services to patients primarily to rehabilitation services; or
• A hospital granted a certificate of need as a long- term acute care hospital.

The authority for collecting the hospital assessment fee is provided in Sections 40-26B-70 through 40-26B-88, Code of Alabama 1975.

The rate is 6.0 % of the hospital’s net patient revenue. Assessment amounts are to be paid in equal quarterly installments by the fifteenth business day of each quarter. Note: If paying via EFT, the EFT payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid.

The pharmaceutical provider tax is a privilege tax on every provider of pharmaceutical services to citizens of Alabama. This tax may not be passed on to the consumer. The authority for collecting the pharmaceutical provider tax is found in Sections 40-26B-1 through 40-26B-9, Code of Alabama 1975.

The tax is levied at the rate of ten cents (10¢) per prescription filled or refilled for a citizen of Alabama.

The returns and remittances are to be filed and paid monthly through the My Alabama Taxes (MAT) filing system on or before the 20th day of the month following the month during which the tax is accrued. No discounts apply for timely filing.  Note: If paying via EFT, the EFT payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid.

Alabama nursing facilities privilege assessment is an assessment on the business activities of every nursing facility in the State of Alabama. The privilege assessment imposed is in addition to all other taxes and assessments; and shall apply to each bed in the nursing facility. The current total nursing facilities assessment includes a privilege assessment, a supplemental privilege assessment, a monthly surcharge and a second supplemental privilege assessment. The authority for collecting the Alabama nursing facilities privilege assessment is found in Sections 40-26B-20 through 40-26B-27, Code of Alabama 1975.

The total annual assessment rate for each bed in the facility is $4,756.80 or $396.40 per month per bed.

The returns and remittances are to be filed and paid monthly through the My Alabama Taxes (MAT) filing system on or before the 20th day of the month following the month during which the tax is accrued. No discounts apply for timely filing. Note: If paying via EFT, the EFT payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid. 

The Drycleaning Trust Fund Fee is a self-insurance program which benefit the drycleaning industry to cover the costs of investigating, assessing, and remediating dry cleaning contamination. This program is jointly administered by the Alabama Department of Environmental Management (“ADEM”) and the Alabama Drycleaning Environmental Response Trust Fund Board (“the Board”). The fee is against each owner or operator of a drycleaning facility located in the State of Alabama who voluntarily notifies the program administrators that it elects to contribute to the Alabama Drycleaning Environmental Response Trust Fund. The authority for collecting the drycleaning trust fund fee is found in Sections 22-30D-1 through 22-30D-12, Code of Alabama 1975.

The applicable fees are as follows:

• Owner/Operator of an Existing Drycleaning Facility Electing to be Covered (22-30D-6(a)) – 2% of the gross receipts earned in Alabama during the prior calendar year, not to exceed $25,000 per year.
• New Owner/Operator Acquiring an Existing Drycleaning Facility after 5/24/00 Electing to be Covered (22-30D-6(b)) – 2% of the gross receipts earned in Alabama by the prior owner/operator during the prior calendar year less the amount paid by prior owner/operator, not to exceed $25,000.
• New Owner/Operator Establishing a New Drycleaning Facility after 5/24/00 Electing to be Covered (22-30D-6(c)) – One-time registration fee of $5,000 for the first year of operation; for the second year of operation, the greater of $5,000 or 2% of the gross receipts earned for prior calendar year, not to exceed $25,000. For each year thereafter, see “Owner/Operator of an Existing Drycleaning Facility” above.
• Wholesale Distributors of Drycleaning Agents (22-30D-6(d)) – $5,000 per year
• Owner of Abandoned Drycleaning Facility or Impacted Third Party (22-30D-6(m)) $5,000 per year per site

The registration fee shall be paid quarterly by each owner or operator to the Department of Revenue through the My Alabama Taxes (MAT) filing system: one-fourth (1/4) on April 1, one-fourth (1/4) on July 1, one-fourth (1/4) on October 1, and one-fourth (1/4) on January 1, and shall become delinquent on the 20th day of each said month. The registration fee shall be paid annually by each wholesale distributor to the Department of Revenue on April 1 and shall become delinquent on the 20th day of April. No discounts apply for timely payment. Note: If paying via EFT, the EFT payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid. 

The 911 prepaid wireless service charge is a tax levied on the retail sales of prepaid wireless telephone services. All seller making retail sales of prepaid wireless telephone services, to include, but not limited to, the sale of prepaid wireless minutes via phone, card, download, code, or any other manner of transaction, shall collect the 911 prepaid wireless service charge from consumers and pay the amount collected to the Department of Revenue.  The authority for collecting the 911 prepaid wireless service charge is found in Section 11-98-5.3, Code of Alabama 1975.

Effective January 1, 2019, the rate of the 911 prepaid wireless charge is $1.86 per retail transaction.

The 911 prepaid wireless service charge is due monthly, with returns and remittances to be filed through the My Alabama Taxes (MAT) filing system on or before the 20th day of the month for the previous month’s sales. Note: If paying via EFT, the EFT payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid. Section 11-98-5.3, Code of Alabama 1975, provides that the 911 prepaid wireless service provider is permitted to retain a collection fee of four percent (4%) of the 911 prepaid wireless service charges collected by the seller from the prepaid wireless consumers.

The hydroelectric kilowatt hour tax is a license/privilege tax upon each person, firm, corporation, agent or officer engaged in the business of manufacturing and selling hydroelectric power in the State of Alabama. The authority for collecting the hydroelectric kilowatt hour tax is found in Sections 40-21-50 through 40-21-64, Code of Alabama 1975.

The rate of tax is two fifths of a mill upon each kilowatt hour of hydroelectric power manufactured and sold during the preceding calendar year.

The hydroelectric kilowatt hour tax is to be filed and paid through the My Alabama Taxes (MAT) filing system on or before September 25^th of each year. No discounts apply for timely filing.  Note: If paying via EFT, the EFT payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid

The 2.2% utility license tax is a license tax levied on each person, firm, or corporation operating a public utility (hydroelectric, water, electric, gas, other public utility, or privately owned and operated wastewater facility). The tax rate is two and two tenths percent (2.2%) on each dollar of gross receipts of such public utility in this state for the preceding year. The authority for collecting the 2.2% utility license tax is found in Sections 40-21-50 through 40-21-64, Code of Alabama 1975.

The 2.2% utility license tax is to be paid quarterly through the My Alabama Taxes (MAT) filing system: one fourth on October 1, one fourth on January 1, one fourth on April 1 and one fourth on July 1 and shall become delinquent on the fifteenth day of each said month, based upon gross receipts for the preceding year, or half year if operations began after April 1. No discounts apply for timely filing. Note: If paying via EFT, the EFT payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid

The utility service use tax is an excise tax levied on the storage, use, or other consumption of electricity, domestic water, natural gas, telegraph, and telephone services in the State of Alabama. The authority for collecting the utility service use tax is found in Sections 40-21-100 through 40-21-107, Code of Alabama 1975.

The amount of the tax shall be determined by the application of rates against the sales price of such services in the State of Alabama. The tax shall be computed monthly with respect to each person to whom such services are furnished, in accordance with the following table:

The rate of tax against the sales price of such telegraph services or telephone services in the State of Alabama is 6% on all gross sales or gross receipts.

The utility service use tax is due monthly, with returns and remittances to be filed through the My Alabama Taxes (MAT) filing system on or before the 20th day of the month for the previous month’s sales. The utility service use tax provider is entitled to a collection fee in consideration of the costs incurred by the utility provider in collecting and remitting the tax levied by Section 40-21-102, Code of Alabama 1975; the amount deducted and retained by such provider shall be one-fourth of one percent of the gross amount of such tax billed. Note: If paying via EFT, the EFT payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid. 

No, the utility gross receipt tax levied in Section 40-21-82, Code of Alabama 1975, shall not apply to the Federal Government and its agencies.

Yes, the utility tax levied in Section 40-21-82, Code of Alabama 1975, shall apply to all utility services furnished for use by the State of Alabama, the counties and municipalities within the State of Alabama, and any other person or entity previously exempt from all taxation.

Yes. Section 40-21-85, Code of Alabama 1975, provides that a taxpayer with an average monthly tax liability of $10,000 or more during the preceding calendar year shall pay, by the 20th of the month in which the liability occurs, an estimated amount not less than the actual tax liability for the same month during the preceding year. When a taxpayer meets the requirement, the taxpayer will be notified by mail.

Utility gross receipt tax is a privilege/license tax levied on every utility furnishing electricity, domestic water, natural gas, telephone or telegraph services in the State of Alabama. The authority for collecting the utility gross receipt tax is found in Sections 40-21-80 through 40-21-88, Code of Alabama 1975.

The amount of the tax shall be determined by the application of rates against gross sales or gross receipts, of furnishing electricity, domestic water, or natural gas in the State of Alabama. The tax shall be computed monthly with respect to each person to whom such services are furnished, in accordance with the following table:

The rate of tax for furnishing telegraph or telephone services in the State of Alabama is 6%   on all gross sales or gross receipts.

The utility gross receipt tax is due monthly, with returns and remittances to be filed through the My Alabama Taxes (MAT) filing system on or before the 20th day of the month for the previous month’s sales. Note: If paying via EFT, the EFT payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid. The utility gross receipt provider is entitled to a collection fee in consideration of the costs incurred by the utility provider in collecting and remitting the tax levied by Section 40-21-82, Code of Alabama 1975; the amount deducted and retained by such provider shall be one-fourth of one percent of the gross amount of such tax billed.

Yes. Section 40-21-123, Code of Alabama 1975, provides that a taxpayer with an average monthly tax liability of $10,000 or more during the preceding calendar year shall pay, by the 20th of the month in which the liability occurs, an estimated amount not less than the actual tax liability for the same month during the preceding year. When a taxpayer meets the requirement, the taxpayer will be notified by mail.

The mobile telecommunication services tax is a privilege/license tax levied against every home service provider doing business in the State of Alabama on the account of furnishing mobile telecommunication services to a customer with a place of primary use in the State of Alabama by said home provider The authority for collecting the mobile telecommunication services tax is found in Section 40-21-120 through 40-21-126, Code of Alabama 1975.

Section 40-21-121, Code of Alabama 1975, provided these services are mobile services that (i) are provided for profit, (ii) are an interconnected service, and (iii) are available to the public:

• Cellular telecommunications service
• Personal communications service
• Specialized mobile radio service
• Mobile service that is the functional equivalent of a commercial mobile radio service
• One-way and two-way radio communications service
• Paging/beeper services

The rate of tax for furnishing mobile telecommunication services is 6% of all gross sales or gross receipts.

The mobile telecommunication services tax is due monthly, with returns and remittances to be filed through the My Alabama Taxes (MAT) filing system on or before the 20th day of the month for the previous month’s sales. Note: If paying via EFT, the EFT payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid. The mobile telecommunication service provider is entitled to a collection fee in consideration of the costs incurred by the mobile telecommunication services provider in collecting and remitting the tax levied in Section 40-21-121 Code of Alabama 1975; the amount deducted and retained by such provider shall be one-fourth of one percent of the gross amount of such tax billed.

Contractors Gross Receipts Tax is a privilege tax imposed on persons, firms, and corporations engaged in the business of contracting to construct, reconstruct, or build public highways, roads, bridges, streets, or tunnels for the state of Alabama. The contractors gross receipts tax rate is 5% and applies to all payments made to the contractor or contract assignee whether the payments are made pursuant to a contract, purchase order, supplemental agreement, change request or other arrangement to perform work. These contracts may include but are not limited to the following:

• Earthwork
• Bases
• Surfacing
• Pavements
• Structures
• Incidentals such as:
  • Traffic control devices
  • Highway lighting
  • Materials
  • Bridge scouring and painting
  • Installation or repair of overhead signs
  • Installation of structure footings
  • Sign rehabilitation

The contractors gross receipts tax does not apply to the following:

• Contracts between the contractor and the federal government when the state of Alabama is not listed as a joint party.
• Contracts between the contractor or contract assignee and the city, town, or county when the state of Alabama is not listed as a joint party.
• Contracts to construct, reconstruct, or build rest areas or welcome stations.
• Contracts that do not include or require the construction, reconstruction, or building of a public highway, road, bridge, street, or tunnel. (Example: mowing and/or landscaping, parking lots, fencing, etc.)

Additional payments, which may cause an increase in the contract price, due to escalations in the cost of fuel, material, and/or labor.

The tax is due monthly with returns and remittances to be filed on or before the 20th day of the month following the month in which the payment was received by the contractor or contract assignee. A discount is allowed if the tax is paid before the 20th day of the month in which the tax is due. The contractors gross receipts tax discount consists of 5% on the first $100 of tax due, and 2% of all tax over $100. The discount may not exceed $400. Note: If paying via EFT, the EFT payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid.

Local lodgings tax is levied in the same manner as the State lodgings tax; these rates vary. However, we do not administer all county or city lodgings taxes. Therefore, be advised to contact all counties and municipalities in which you do business in order to determine if you should register with them to collect their local tax. Local lodgings tax is due monthly with returns and remittances to be filed on or before the 20th day of the month for the previous month’s lodgings.  However, pursuant to Section 40-23-7, Code of Alabama 1975, you may request quarterly filing status if you have a tax liability of less than $2,400 for the preceding calendar year.  You may request bi-annual filing if you have a tax liability of less than $1,200 for the preceding calendar year.  You may also request bi-annual filing if you provide accommodations during no more than two thirty consecutive day periods during the preceding calendar year.  You may request annual filing status if the tax liability for the entire preceding calendar year is less than $600.  You may also request annual filing if you provide accommodations during no more than one thirty consecutive day period during the preceding calendar year.  Changes to the filing status can only be requested each year before February 20^th in order to file quarterly, bi-annually or annually for that calendar year. The discount for local sales tax is the same as for State sales tax. Note: If paying via EFT, the EFT payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid. Search Local Tax Rates 

Section 40-26-1 provides the following exemptions from lodging taxes as listed below:

• The tax shall not apply to rooms, lodgings, or accommodations supplied: (i) For a period of 180 continuous days or more in any place; (ii) by camps, conference centers, or similar facilities operated by nonprofit organizations primarily for the benefit of, and in connection with, recreational or educational programs for children, students, or members or guests of other nonprofit organizations during any calendar year; or (iii) by privately operated camps, conference centers, or similar facilities that provide lodging and recreational or educational programs exclusively for the benefit of children, students, or members or guests of nonprofit organizations during any calendar year.
• For purposes of subsection (b): “Children” means individuals under age 21; “student” is defined in accordance with 26 U.S.C. §151(c)(4), as in effect from time to time or by any successor law; “nonprofit organization” is an organization exempt from federal income tax under 26 U.S.C. §501(c)(3), as in effect from time to time or any successor law; and “privately operated” refers to any camp, conference center, or similar facility other than those operated by a nonprofit organization as herein defined.
• For transactions entered into on or after October 1, 2019, the tax shall not apply to marine slips, places or spaces for tent camping, or places or spaces provided for motor homes, travel trailers, self-propelled campers or house cars, truck campers, or similar recreational vehicles commonly known as R.V. s, which are supplied for a period of 90 continuous days or more in any place.
• Charges made for the rental of a ballroom, dining room, club room, sample room, conference room, wedding chapel, or similar room or space that is not intended nor suitable for overnight sleeping purposes and that is not used for overnight sleeping purposes is not subject to the tax levied pursuant to this chapter if the charges for the rental are separately stated by the facility and the room or space is used exclusively as a room or space for a meeting, conference, seminar, club meeting, private party, or similar activity.

No. Third party platforms/facilitators do not provide a listing of how much lodging taxes is applied to any individual or specific lodging addresses.

If the third party platform/facilitator remits all the state and local lodging taxes for the transactions made through the platform/facilitator,  you do not need a state lodging account or a local lodgings account.

If you will be making lodging transactions yourself and also using a third party platform/facilitator, you must obtain a state and local lodging tax account to file and pay taxes on the lodging transactions you made. NOTE:  You should report any third party/facilitator transactions on the state and local lodging tax return and then deduct those transactions to arrive at the net taxable gross proceeds.

The lodgings tax is a privilege tax on persons, firms, and corporations engaged in renting or furnishing rooms, lodgings, or other accommodations to transients for periods of less than 180 days of continuous occupation and applies to all charges for providing such accommodations. This tax also applies to charges for personal property used or furnished in such rooms or lodgings. Some examples of entities subject to this tax are those entities engaged in the operation of: hotels, motels, lodges, inns, tourist courts, tourist homes, camps, trailer courts, or any other place where rooms, apartments, cabins, sleeping accommodations, house trailer parking accommodations or other accommodations are made available to travelers, tourists, or other transients. A discount is allowed if the tax is paid before the 20th day of the month in which the tax is due. The lodgings tax discount consists of 5% on the first $100 of tax due, and 2% of all tax over $100. The tax is due monthly with returns and remittances to be filed on or before the 20th day of the month for the previous month’s lodgings.  However, pursuant to Section 40-23-7, Code of Alabama 1975, you may request quarterly filing status if you have a tax liability of less than $2,400 for the preceding calendar year.  You may request bi-annual filing if you have a tax liability of less than $1,200 for the preceding calendar year.  You may also request bi-annual filing if you provide accommodations during no more than two thirty consecutive day periods during the preceding calendar year.  You may request annual filing status if the tax liability for the entire preceding calendar year is less than $600.  You may also request annual filing if you provide accommodations during no more than one thirty consecutive day period during the preceding calendar year.  Changes to the filing status can only be requested each year before February 20^th in order to file quarterly, bi-annually or annually for that calendar year.  Note: If paying via EFT, the EFT payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid. Learn more 

Lodging Tax Rate

The state lodgings tax rate is 5% of the charges for accommodations in counties of the geographic region comprising the Alabama Mountain Lakes area (those being Blount, Cherokee, Colbert, Cullman, DeKalb, Etowah, Franklin, Jackson, Lauderdale, Lawrence, Limestone, Madison, Marion, Marshall, Morgan and Winston counties). In all other Alabama counties, the state lodgings tax rate is 4% of the charges for accommodations.

Local rental tax is levied in the same manner as the State rental tax; these rates vary. Local rental tax is due monthly with returns and remittances to be filed on or before the 20th day of the month for the previous month’s rentals. However, pursuant to Section 40-23-7, Code of Alabama 1975, you may request quarterly filing status if you have a tax liability of less than $2,400 for the preceding calendar year.  You may request bi-annual filing if you have a tax liability of less than $1,200 for the preceding calendar year.  You may also request bi-annual filing if you make rentals during no more than two thirty consecutive day periods during the preceding calendar year.  You may request annual filing status if the tax liability for the entire preceding calendar year is less than $600.  You may also request annual filing if you make rentals during no more than one thirty consecutive day period during the preceding calendar year.  Changes to the filing status can only be requested each year before February 20^th in order to file quarterly, bi-annually or annually for that calendar year.   No discounts apply for timely filing. Note: If paying via EFT, the EFT payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid. Search Local Tax Rates 

Rental tax is a privilege tax levied on the lessor for the leasing or renting of tangible personal property. The gross receipts, including any rental tax invoiced, from the leasing or rental of tangible personal property are subject to the State rental tax at the following rates:

• Automotive vehicles:  1.5%
• Linens/Garments:  2.0%
• Other:  4.0%

This tax is due on “true leases” (those leases in which the title to the property is retained by the lessor at the end of the lease agreement or when the lessee has an option to purchase the item at the end of the lease agreement for the fair market value of the item). “Conditional sales leases” (those in which the title of the property is transferred to the lessee at the end of the lease agreement or when the lessee has an option to purchase the item at the end of the lease agreement for $1 or a nominal amount with no option to return the leased item without purchasing) are subject to sales tax. When equipment is under the control of and operated by employee of lessor, then the transaction is considered a service rendered and is not subject to rental tax. Rental tax returns and remittances are due monthly on or before the 20th day of the month for the previous month’s rentals. However, pursuant to Section 40-23-7, Code of Alabama 1975, you may request quarterly filing status if you have a tax liability of less than $2,400 for the preceding calendar year.  You may request bi-annual filing if you have a tax liability of less than $1,200 for the preceding calendar year.  You may also request bi-annual filing if you make rentals during no more than two thirty consecutive day periods during the preceding calendar year.  You may request annual filing status if the tax liability for the entire preceding calendar year is less than $600.  You may also request annual filing if you make rentals during no more than one thirty consecutive day period during the preceding calendar year.  Changes to the filing status can only be requested each year before February 20^th in order to file quarterly, bi-annually or annually for that calendar year.  No discounts apply for timely filing. Note: If paying via EFT, the EFT payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid. Learn more 

Casual sales and use tax is a sales tax upon every person, firm, or corporation purchasing within this state, other than at wholesale, any automotive vehicle, motorboat, truck trailer, trailer, semitrailer, or travel trailer required to be registered or licensed by a county licensing official in this state from any person, firm, or corporation that is not a licensed dealer in engaged in selling such vehicles.

Casual sales and use tax is collected by local licensing officials. The authority for collecting the casual sales tax is found in Section 40-23-100 through 40-23-111, Code of Alabama 1975.

The casual sales and use tax is due monthly, with returns and remittances to be filed on or before the 20th day of the month for the previous month’s sales. The licensing official is entitled to a collection fee of five percent of all revenue collected when the collections are remitted to the Department of Revenue within the time allowed by law. Note: If paying via EFT, the EFT payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid.

The casual sales and use tax may be filed and paid electronically through the My Alabama Taxes (MAT) filing system HERE.  However, licensing officials have the option of sending a paper return and check.

Many cities and counties have use tax requirements patterned after the State law. Purchases from in-state vendors located outside these cities and counties for use within could be subject to their use tax. These rates vary. If a local city or county sales/use tax is paid under a requirement of law, no other additional local tax is due for the subsequent use in another city or county. The local consumers use tax is due monthly, with returns and remittances to be filed on or before the 20th day of the month following the month in which the purchase was made. However, pursuant to Section 40-23-7, Code of Alabama 1975, you may request quarterly filing status if you have a tax liability of less than $2,400 for the preceding calendar year.  You may request bi-annual filing if you have a tax liability of less than $1,200 for the preceding calendar year.  You may also request bi-annual filing if you have purchases subject to consumer’s use tax during no more than two thirty consecutive day periods during the preceding calendar year.  You may request annual filing status if the tax liability for the entire preceding calendar year is less than $600.  You may also request annual filing if you have purchases subject to consumer’s use tax during no more than one thirty consecutive day period during the preceding calendar year.  Changes to the filing status can only be requested each year before February 20^th in order to file quarterly, bi-annually or annually for that calendar year.   No discounts apply for timely filing. Note: If paying via EFT, the EFT payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid. Search Local Tax Rates 

The consumers use tax is imposed on tangible personal property brought into Alabama for storage, use, or consumption in the state when the seller did not collect seller’s use tax on the sale of the property. The tax rates due are the same rates as for sales tax. The tax is due monthly, with returns and remittances to be filed on or before the 20th day of the month following the month in which the purchase was made. However, pursuant to Section 40-23-7, Code of Alabama 1975, you may request quarterly filing status if you have a tax liability of less than $2,400 for the preceding calendar year.  You may request bi-annual filing if you have a tax liability of less than $1,200 for the preceding calendar year.  You may also request bi-annual filing if you have purchases subject to consumer’s use tax during no more than two thirty consecutive day periods during the preceding calendar year.  You may request annual filing status if the tax liability for the entire preceding calendar year is less than $600.  You may also request annual filing if you have purchases subject to consumer’s use tax during no more than one thirty consecutive day period during the preceding calendar year.  Changes to the filing status can only be requested each year before February 20^th in order to file quarterly, bi-annually or annually for that calendar year.  No discounts apply for timely filing. The tax rates due are the same rates as for State sales tax. There may also be city and/or county consumers use tax due; these rates vary. Note: If paying via EFT, the EFT payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid. Learn more