The primary contact is through: ONESPOT@revenue.alabama.gov
The ONE SPOT system will allow returns to be filed with ACH Debit and ACH Credit method payments only. The system will not allow an ACH Debit taxpayer to complete their return filing without completing the necessary information to authorize the ACH Debit payment. The ACH Credit payment is separate from the ONE SPOT system and must be initiated by the taxpayer through their banking institution. Returns successfully submitted for ACH Debit and ACH Credit taxpayers will be exported to the local government.
Upon the completion of the Third Party Designation Form, ALDOR can provide the returns, payments and payment data files to the authorized third party administrator.
A computer with internet access.
When an electronic payment is received by ALDOR in error, the payment will post to the taxpayer’s ALDOR local tax account. ALDOR will not be able to automatically transfer these payments to the non-administered local government due to the possibility the taxpayer’s payment will reject after ALDOR has transferred the payment, causing complicated collection issues. ALDOR will need the taxpayer to advise the Department with what to do with that payment.
The only non-administered local government taxes to be processed through ALDOR will be payments received as the result of legal action, such as final assessment, garnishments, and liens, entered into when the local government was state administered. Payment data for these payments will be available during the first week (5-10 working days) of the month following the tax collection period through the ALDOR website.
If a local government’s authorized bank account is closed prior to the processing of a rejected or dishonored payment, and no new bank account has been set up with the payment processor, the local government will be responsible for reimbursing the payment processor for the rejected or dishonored payment.
Rejected or dishonored ACH Debit payments will be reversed from the bank account currently set up with the payment processor. The local government will be responsible for ensuring a sufficient balance is maintained in the authorized bank account to handle rejected and dishonored payments. The local government’s collection process for unpaid liabilities will then apply.
Payments will be deposited in the bank account authorized by the local government. A local government may choose to have the funds deposited into a non-local government bank account; completion of the appropriate documents will be required. ALDOR’s liability is limited to depositing the funds into the authorized banking account.
A computer with internet access.
The first time an ACH Credit filer does file through ONE SPOT for a non-state administered (NSA), they should have contacted the NSA or its administrator ahead of time to get the correct banking information of where to send the payment, unless the NSA or administrator had proactively notified its known ACH Credit filers of this information (the ALDOR local tax accounts are coded as C in the Local Accounts Lookup).
If you do not receive an ACH Credit payment that is expected, you should first contact that taxpayer to inquire about the payment and if they indicate they sent it anywhere other than to the NSA's or third-party administrator's bank account, then inform them of the correct procedures for future payments for that NSA. Inform them they can report at “ONE SPOT” but they will have to initiate payments to each self-administered or third-party entity. Forewarn them that if they make one payment it goes to ALDOR and not to the NSA or 3rd parties and they will be invoiced for the payment. If they want to authorize all of the payments in one place, then they might want to consider changing to ACH Debit instead and let the ONE SPOT system handle the direction of the payments. To change from ACH Credit to ACH Debit, they must contact the ALDOR EFT Unit at: 334-242-0192 ext. 7.
For the current misdirected payment you have two options:
If you have ACH Credit filers who repeatedly ignore your instructions on where to correctly submit the payment, with sufficient information in the addenda record to match the payment to the return, you can give them a final warning that their ability to file an ACH Credit return will be blocked for that locality. To block a problem ACH Credit filer, complete the ‘Request for Individual Taxpayer Denial/Reinstatement of the Ability to Make Payments by the ACH Credit Method' that can be found on the local government ONE SPOT page
Yes. There are two options, of which the first option is preferred:
Two types of electronic payments will be allowed through the ONE SPOT filing system, an ACH Debit and an ACH Credit.
ACH Debit payments will be processed by ONE SPOT and deposited into the bank account authorized by the local government. This will be done each business day.
ACH Credit payments are not processed through ONE SPOT; they are initiated by the taxpayer through their banking institution.
No, they will already be included in ONE SPOT and will not see a change in the administration, collection or distribution services provided for their locality. State administered localities should continue to contact the Local Tax Section of the Sales & Use Tax Division if there are any changes in their rates, contact and banking information.
The tax filer will be able to file and pay that local government’s sales, use and rental tax returns using ONE SPOT. Per Act 2012-279, ALDOR will use the best information available to set up that local government’s taxes in ONE SPOT. It is the local government’s responsibility to insure that updates are provided timely so that ONE SPOT is updated timely. ALDOR requires notice at least 30 days prior to the effective date of a change. All changes are effective on the first day of a month.
A copy of the duly signed act, ordinance or resolution levying/authorizing the change is preferred. In lieu of a copy of the duly signed levying act, ordinance or resolution a notarized letter from the local government’s mayor, commissioner, or councilman stating what changes are being made is required.
There are time constraints on updating the ALDOR website and the ONE SPOT system. ALDOR requires notice at least 30 days prior to the effective date of the change. All changes are effective on the first day of a month.
No, ALDOR can only accept information and direction from the local government, not their tax administrator.
ONE SPOT was available to tax filers on October 1, 2013 for tax periods of September 2013 and forward.
The local sellers 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. 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 sales 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 sales 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 20th 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
Sellers use tax is imposed on the retail sale of tangible personal property sold in Alabama by businesses located outside of Alabama which have no inventory located in Alabama, but are making retail sales in Alabama via sales offices, agents, or by any significant recurring contact or “nexus” with Alabama. The tax is due monthly, with returns and remittances to be filed on or before the 20th of the month for the previous month’s sales. 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 sales 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 sales 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 20th 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 sellers 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
ONE SPOT provides a single point of filing for all state-administered local sales, use, rental and lodgings taxes, as well as, non-state administered sales, use and rental taxes.
Sellers use tax is imposed on the retail sale of tangible personal property sold in Alabama by businesses located outside of Alabama which have no inventory located in Alabama, but are making retail sales in Alabama via sales offices, agents, or by any significant recurring contact or “nexus” with Alabama. The tax is due monthly, with returns and remittances to be filed on or before the 20th of the month for the previous month’s sales. 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 sales 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 sales 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 20th 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 sellers 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
The local sellers 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. 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 sales 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 sales 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 20th 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
