ONE SPOT (Optional Network Election for Single Point Online Transactions) 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, rental and lodgings taxes through MAT
Act 2012-279, of the Regular Legislative Session FY 2012, requires the Alabama Department of Revenue to develop and make available to taxpayers an electronic single point of filing for state, county and/or municipal sales, use, and rental taxes. Act 2015-52 added lodgings tax to ONE SPOT and a provision for a uniform due date for local taxes eligible to be filed through the ONE SPOT system.
My Alabama Taxes (MAT) is the State’s electronic filing and remittance system used today for the filing of state, city and county sales, use, rental, and lodgings taxes. Since October 1, 2013, Alabama retailers have been able to file and pay ALL city/county sales, use, and rental taxes in MAT, the ONE SPOT to file! Effective October 1, 2016, those subject to lodgings tax can now file ALL city/county lodgings taxes in MAT.
When you file a non-state administered city/county tax in MAT on your “Local Tax” account, you will be required to make electronic payment. The return and payment will be sent to the local government or their tax administrator, eliminating the need to login to multiple sites.
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.
If you have debit block on your bank account, please provide the following two Originating Company ID #s to your bank for payments made through My Alabama Taxes (MAT):
Payments rejected due to debit block issues may result in “Failure to Timely Pay” penalties and interest.
Returns filed electronically for non-state administered jurisdictions are required to be paid electronically. Failure to resolve ongoing debit block issues may result in the jurisdiction not acknowledging receipt of the associated electronically filed tax return, producing delinquency notices and “Failure to Timely File” penalties.
For taxpayers who wish to upload their return data into the My Alabama Taxes online filing system, the templates below must be used. You must first save the template to your computer to be able to save your changes.
|State Lodgings Tax||This template is to be used to report the state 4% and/or 5% lodgings tax.|
|Local Sales, Use, Rental & Lodgings Tax||For return periods September 2016 forward:
This template is to be used to report the local sales, use, rental and lodgings tax for all state and non-state administered* localities.
*If using the ACH credit payment method, non-state administered localities NOT accepting ACH credit payments cannot be filed through MAT.
For local government entities needing ONE SPOT information, go to the County and Local Governments’ ONE SPOT page.
Third Party/Bulk Filing is a method for third party tax preparers to submit multiple clients’ returns in a single file upload or individually access a client’s account to file for them. To receive Third Party/Bulk Filing status, you must submit the Application to Become a Bulk Filer. Once approved, you will receive an “Agent” account that you can use to sign on to the MAT system. With an Agent account, and your client’s approval, you will be able to file returns and submit payments on your client’s behalf using a single login.
If you experience any difficulties signing up for or using My Alabama Taxes (MAT), please contact: