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Sales & Use

Sales & Use administers, collects and enforces several different taxes, including sales tax and consumers tax, and is responsible for administering, collecting, and enforcing those tax types.

NEW: Scheduling Appointments Virtually

To schedule an appointment at our main office in Montgomery, Alabama, click here.

Tax Rates

Access directory of city, county, and state tax rates for Sales & Use Tax.

Due Dates Calendar

Find due date information for monthly, quarterly, and annual filings of taxes administered by Sales & Use.

My Alabama Taxes

File the most frequently filed tax types for individuals and businesses in Alabama for free.

Simplified Sellers Use Tax

Get information about Simplified Sellers Use Tax and access the SSU Participants Report.

News & Notices

Read about what's new in Sales & Use.

Administrative Rules

Research Alabama tax rules specific to taxes administered by Sales & Use.

Forms

Access forms specific to Sales & Use Tax.

FAQ

Find the answers to your questions about taxes administered by Sales & Use.

One Spot to File

ONE SPOT provides a streamlined electronic filing and remittance system for sales, use, lease and rental, and lodgings taxes through My Alabama Taxes. Read More

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Division Services

Taxes Administered

Find more information about the 38 tax types administered by Sales & Use.
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Sales Tax Holidays

Access detailed information on sales tax holidays in Alabama.
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Vehicle Drive Out Info

Access details on vehicle tax rates for states that do not allow partial exemption for Alabama residents.
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Business Tax Online Registration System

Learn more and apply for a tax account number for select tax types.
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Police Jurisdiction

Information on annexations, deannexations, services, licenses, and taxes.
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E-filing, Payments & Assistance

View information on filing and paying select tax types online for free.
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Taxpayer Service Centers

Visit one of the nine locations providing local and comprehensive assistance.
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Assessment Procedures

Information on assessment requirements, processes, and procedures.
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Laws

Research tax laws pertaining to Sales & Use Tax.
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Tax Rulebook

A rulebook that explains the Sales & Use administrative rules.
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WRAP

Information on Wholesale to Retail Accountability Program.
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Local Governments' Links

Access information tailored for city and county governments in Alabama for remittance compliance and reporting. Obtain forms and information on registering state boards and agencies that regulate licensing of businesses or occupations.

Sales & Use News and Notices

NOTICE Extension of Tax Exemptions for Sales of Parts for Refurbishing Certain Aircraft

May 12, 2022

NOTICE Estimated Sales Tax Payments (Act 2022-53)

April 1, 2022

NOTICE Alabama Rental Tax Guidance for Rental Facilitators

February 11, 2022

Tax Relief for Jefferson, Shelby Taxpayers Affected by Severe Weather in October

January 10, 2022

NOTICE Governmental Exempt Entities And Their Contractors

January 7, 2022

Attend a B.E.S.T. Seminar

Register for a Business Essentials for State Taxpayers (B.E.S.T.) Seminar in order to better understand the state’s tax structure and filing requirements. Seminars are held year-round throughout the State.

See Schedule