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Due Date Calendar for Taxes Administered by Sales & Use

State Sales Tax Returns

Form # Return & Tax Type Code Discount Allowed
2100 Sales Tax (SS) Yes, if tax is timely paid: 5% on the 1st $100 of tax due, and 2% of all tax over $100. Discount cannot exceed $400 per month pursuant to Executive Order No. 53.
2105 Sales Tax with estimated payment (SE) Yes, if tax is timely paid: 5% on the 1st $100 of tax due, and 2% of all tax over $100. Discount cannot exceed $400 per month pursuant to Executive Order No. 53.
2110 Motor Fuel Tax direct pay permit(RM) No
2115 Motor Fuel Tax direct pay permit with estimated payment (EM) No
2120 Sales Tax direct pay permit (RA) No
2125 Sales Tax direct pay permit with estimated payment (EA) No

Taxpayers Filing on a Monthly Basis

The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. (Example: Tax accrued in January 20xx, is due February 20, 20xx.) Electronic payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid.

Taxpayers Filing on a Calendar Quarter Basis

The returns and remittances are due on or before the 20th day of the month following the quarter during which the tax is accrued. (Example: Tax accrued in 1st Calendar Quarter 20xx, is due April 20, 20xx.) Electronic payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid.

Taxpayers Filing on a Semi-Annual Basis

The returns and remittances are due on or before the 20th day of the month following the semi-annual period during which the tax is accrued. (Example: Tax accrued in 1st semi-annual period 20xx, is due July 20, 20xx. The second semi-annual period 20xx is due January 20,20XX) Electronic payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid.

Taxpayers Filing on an Annual Basis

The returns and remittances are due on or before January 20th of the year following the year during which the tax is accrued. (Example: Tax accrued in calendar year 2020, is due January 20, 2021.) Electronic payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid.

 

State Use Tax Returns

Form # Return & Tax Type Code Discount Allowed
2610 Consumers Use Tax (CU) No
2620 Sellers Use Tax (SU) No, pursuant to Executive Order No. 54.

Taxpayers Filing on a Monthly Basis

The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. (Example: Tax accrued in January 20xx, is due February 20, 20xx) Electronic payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid.

Taxpayers Filing on a Calendar Quarter Basis

The returns and remittances are due on or before the 20th day of the month following the quarter during which the tax is accrued. (Example: Tax accrued in 1st Calendar Quarter 20xx, is due April 20, 20xx.) Electronic payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid.

Taxpayers Filing on a Semi-Annual Basis

The returns and remittances are due on or before the 20th day of the month following the semi-annual period during which the tax is accrued. (Example: Tax accrued in 1st semi-annual period 20xx, is due July 20, 20xx. The second semi-annual period 20xx is due January 20,20XX) Electronic payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid.

Taxpayers Filing on an Annual Basis

The returns and remittances are due on or before January 20th of the year following the year during which the tax is accrued. (Example: Tax accrued in calendar year 2020, is due January 20, 2021.) Electronic payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid.

 

State Simplified Sellers Use Tax (Only monthly filing allowed)

Form # Return & Tax Type Code Discount Allowed Due Date for Return & Remittance
2630 Simplified Sellers Use Tax (SSU) Yes, if tax is timely paid: 2% of tax due.  Discount cannot exceed $8,000 per month. The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. (Example: Tax accrued in January 20xx, is due February 20, 20xx) Electronic payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid.

 

State Rental Tax Returns

Form # Return & Tax Type Code Discount Allowed
2410 Rental Tax (SR) No

Taxpayers Filing on a Monthly Basis

The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. (Example: Tax accrued in January 20xx, is due February 20, 20xx) Electronic payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid.

Taxpayers Filing on a Calendar Quarter Basis

The returns and remittances are due on or before the 20th day of the month following the quarter during which the tax is accrued. (Example: Tax accrued in 1st Calendar Quarter 20xx, is due April 20, 20xx.) Electronic payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid.

Taxpayers Filing on a Semi-Annual Basis

The returns and remittances are due on or before the 20th day of the month following the semi-annual period during which the tax is accrued. (Example: Tax accrued in 1st semi-annual period 20xx, is due July 20, 20xx. The second semi-annual period 20xx is due January 20,20XX) Electronic payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid.

Taxpayers Filing on an Annual Basis

The returns and remittances are due on or before January 20th of the year following the year during which the tax is accrued. (Example: Tax accrued in calendar year 2020, is due January 20, 2021.) Electronic payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid.

 

State Lodgings Tax Returns

Form # Return & Tax Type Code Discount Allowed
2320 4% & 5% Lodgings Tax (NEW)
(Formerly Forms 2320 and 2310) (LO)
Yes, if tax is timely paid: 5% on the 1st $100 of tax due, and 2% of all tax over $100.

Taxpayers Filing on a Monthly Basis

The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. (Example: Tax accrued in January 20xx, is due February 20, 20xx) Electronic payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid.

Taxpayers Filing on a Calendar Quarter Basis

The returns and remittances are due on or before the 20th day of the month following the quarter during which the tax is accrued. (Example: Tax accrued in 1st Calendar Quarter 20xx, is due April 20, 20xx.) Electronic payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid.

Taxpayers Filing on a Semi-Annual Basis

The returns and remittances are due on or before the 20th day of the month following the semi-annual period during which the tax is accrued. (Example: Tax accrued in 1st semi-annual period 20xx, is due July 20, 20xx. The second semi-annual period 20xx is due January 20,20XX) Electronic payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid.

Taxpayers Filing on an Annual Basis

The returns and remittances are due on or before January 20th of the year following the year during which the tax is accrued. (Example: Tax accrued in calendar year 2020, is due January 20, 2021.) Electronic 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 City & County Tax Return (for filing local sales, use, rental and lodgings taxes)

Form # Return & Tax Type Code Discount Allowed
9501 City & County Tax (SC) Yes, if tax is timely paid: 5% on the 1st $100 of tax due, and 2% of all tax over $100. Sales Tax discount cannot exceed $400 per month per jurisdiction. No discount is allowed for Consumers Use Tax, Sellers Use Tax, or Rental Tax.

Taxpayers Filing on a Monthly Basis

The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. (Example: Tax accrued in January 20xx, is due February 20, 20xx) Electronic payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid.

Taxpayers Filing on a Calendar Quarter Basis

The returns and remittances are due on or before the 20th day of the month following the quarter during which the tax is accrued. (Example: Tax accrued in 1st Calendar Quarter 20xx, is due April 20, 20xx.) Electronic payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid.

Taxpayers Filing on a Semi-Annual Basis

The returns and remittances are due on or before the 20th day of the month following the semi-annual period during which the tax is accrued. (Example: Tax accrued in 1st semi-annual period 20xx, is due July 20, 20xx. The second semi-annual period 20xx is due January 20,20XX) Electronic payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid.

Taxpayers Filing on an Annual Basis

The returns and remittances are due on or before January 20th of the year following the year during which the tax is accrued. (Example: Tax accrued in calendar year 2020, is due January 20, 2021.) Electronic payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid.

 

State Casual Sales & Use Tax Return (Only monthly filing allowed)

* Discount: If tax is timely paid: 5% of tax due.

Form # Return & Tax Type Code Discount Allowed Due Date for Return & Remittance
TC5 Report of Sales & Use Tax Collected by County Licensing Official (CB) Yes* The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. (Example: Tax accrued in January 20xx, is due February 20, 20xx) Electronic payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid.

 

State Contractors Gross Receipts Tax Return (Only monthly filing allowed)

* Discount: If tax is timely paid: 5% on the 1st $100 of tax due, and 2% of all tax over $100. Discount cannot exceed $400 per month pursuant to Executive Order No. 53.

Form # Return & Tax Type Code Discount Allowed Due Date for Return & Remittance
2510 Contractors Gross Receipts Tax (CR) Yes* The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. (Example: Tax accrued in January 20xx, is due February 20, 20xx) Electronic payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid.

 

State Utility Tax Returns (Only monthly filing allowed)

Due Date for Returns & Remittances: The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. (Example: Tax accrued in January 20xx, is due February 20, 20xx) Electronic payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid.

* Collection Allowance: Effective 2-1-01, the utility furnishing telegraph or telephone services can deduct and retain 9/10 of 1% of the amount of tax billed. On and after 10/1/02, the amount deducted and retained by such provider shall be 1/4 of 1% of the amount of tax billed.

Form # Return & Tax Type Code Collection Allowance
UPL-4 UP
UPL-4 P8
Utility Privilege License Tax (UP) Utility Privilege License Tax with Estimated Payment (P8) Yes *
UPL-5 UD
UPL-5 D8
Utility Privilege Tax Direct Pay (UD) Utility Privilege Tax Direct Pay with Estimated Payment (D8) No
UPL-6
UE UPL-6 EE
Utility Excise Tax (UE) Utility Excise Tax with Estimated Payment (EE) Yes*

 

State Mobile Telecommunications Service Tax Return (Only monthly filing allowed)

* Collection Allowance: Effective 2-1-01, the home service provider furnishing mobile telecommunications service can deduct and retain 9/10 of 1% of the amount of tax billed. On and after 10/1/02, the amount deducted and retained by such provider shall be 1/4 of 1% of the amount of tax billed.

Form # Return & Tax Type Code Collection Allowance Due Date for Returns & Remittances
CTS-1 CL

CTS-1 EC

Mobile Communication Services Tax (CL)
Mobile Communication Services Tax with
Estimated Payment (EC)
Yes * The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. (Example: Tax accrued in January 20xx, is due February 20, 20xx) Electronic payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid.

 

State 2.2 % Utility License Tax Return

Form # Return & Tax Type Code Discount Allowed Due Date for Return & Remittance
FT:5-7 2.2% Utility Gross Receipts License Tax (F2) No The return is due on or before October 14th, annually. Payment based on gross receipts for the preceding year due in one-fourth increments on October 1, January 1, April 1, and July 1.  Electronic payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid.

 

State Hydroelectric Kilowatt Hour Tax Return

Form # Return & Tax Type Code Discount Allowed Due Date for Return & Remittance
FT:5-24 Hydroelectric Company Gross Receipts Annual Report (HE) No The return and remittance is due on or before September 25th, annually, on hydroelectric power sold during prior calendar year. Electronic payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid.

 

State Nursing Facility Privilege Tax Return (Only monthly filing allowed)

Form # Return & Tax Type Code Discount Allowed Due Date for Return & Remittance
2810 Nursing Facility Tax (MN) No The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. (Example: Tax accrued in January 20xx, is due February 20, 20xx) Electronic payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be onsidered timely paid.

 

State Pharmaceutical Provider Tax Return (Only monthly filing allowed)

Form # Return & Tax Type Code Discount Allowed Due Date for Return & Remittance
2800 Pharmaceutical Provider Tax (MP) No The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. (Example: Tax accrued in January 20xx, is due February 20, 20xx) Electronic payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid.

 

Drycleaning Environmental Response Trust Fund Fees

Form # Return & Tax Type Code Discount Allowed Due Date for Return & Remittance
DC-1 Alabama Dry Cleaning Environmental Response Trust Fund Fee (DC) No The returns and remittances are due quarterly on or before the 19th day of January, April, July, and October.
DC-2 Alabama Dry Cleaning Environmental Response Trust Fund Fee for Wholesale Distributors of Dry Cleaning Agents (WH) No The return and remittance is due annually on or before April 19th of each year.
DC-3 Alabama Dry Cleaning Environmental Response Trust Fund Fee for Owner of Abandoned Dry Cleaning Facility or Impacted Third Party (AB) No The return and remittance is due annually on or before April 19th of each year.

 

9-1-1 Prepaid Wireless Service Charge (Only monthly filing allowed)

* Discount: 4% of tax due. See 11-98-5-.3(b)(7).

Form # Return & Tax Type Code Discount Allowed Due Date for Return & Remittance
PPW-1 9-1-1 Prepaid Wireless Service Charge (PPW) Yes* The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. (Example: Tax accrued in January 20xx, is due February 20, 20xx) Electronic payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid.

 

NOTE: If the 20th falls on a weekend or holiday, the return must be postmarked on or before the next working day to be timely filed.   EFT: If the date on which the taxpayer is required to initiate an electronic payment transaction falls on a weekend or holiday, the electronic payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the next working day, to be considered timely paid.

Penalties and Interest:  In accordance with Sections 40-2A-11(a) & (b) and 40-1-44, Code of Alabama 1975, returns filed after the due date are subject to a “failure to timely file” penalty equal to the greater of 10% of the tax required to be paid on the return or $50. Even if there is no activity during the month, a return must be filed.  Tax payments received after the due date are subject to a “failure to timely pay” penalty equal to 10% of the delinquent tax. If tax is not timely paid, interest is also due at the same rate established by the Secretary of the Treasury under the authority of 26 USC 6621. Learn more about interest rates.