FAQs Archive - Alabama Department of Revenue

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Showing (26) FAQs

Question	Category	Read More
What is the Simplified Sellers Use Tax Program?	Simplified Sellers Use Tax
How does a Marketplace Facilitator apply for participation in the SSUT program?	Simplified Sellers Use Tax
What is the MPF’s obligation if they elect to report instead of participating in the SSUT program?	Simplified Sellers Use Tax
What is the marketplace seller’s obligation regarding tax collection if the MPF decides to not collect and remit SSUT on the marketplace seller’s behalf, but instead elects to follow the reporting requirements for MPFs?	Simplified Sellers Use Tax
Are additional state or local sales and use taxes due on marketplace transactions when the MPF elects to collect and remit SSUT?	Simplified Sellers Use Tax
Are there resources available for new registrants?	Simplified Sellers Use Tax
Are remote sellers liable for tax on all sales into Alabama?	Simplified Sellers Use Tax
How are remote sellers that are already registered in Alabama affected by the Wayfair decision?	Simplified Sellers Use Tax
What type of sales, if any, are exempt from the collection of SSUT?	Simplified Sellers Use Tax
Who is a marketplace seller?	Simplified Sellers Use Tax
Who is considered a marketplace facilitator?	Simplified Sellers Use Tax
What is the Alabama SSUT Marketplace Facilitator law?	Simplified Sellers Use Tax
What is the refund process?	Simplified Sellers Use Tax
What is the effect of the Wayfair decision on Alabama purchasers?	Simplified Sellers Use Tax
Are remote sellers subject to audits by the Department?	Simplified Sellers Use Tax
Are remote sellers required to collect county and municipality taxes on their sales into Alabama?	Simplified Sellers Use Tax
How do remote sellers file SSUT returns?	Simplified Sellers Use Tax
How often are remote sellers required to file SSUT tax returns?	Simplified Sellers Use Tax
What are the requirements for in-state sellers who only sell on participating marketplaces?	Simplified Sellers Use Tax
Are remote sellers required to collect tax on sales made via the Internet and through a marketplace?	Simplified Sellers Use Tax
Are remote sellers liable for tax on sales into Alabama prior to the Wayfair decision?	Simplified Sellers Use Tax
How do remote sellers register in Alabama?	Simplified Sellers Use Tax
What is the date a remote seller is required to register with Alabama?	Simplified Sellers Use Tax
Are all remote sellers required to register in Alabama?	Simplified Sellers Use Tax
Who is a remote seller?	Simplified Sellers Use Tax
What is the effect of the Wayfair decision?	Simplified Sellers Use Tax