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Instructions for Filing a Simplified Sellers Use Tax (SSUT) Return

(For  tax periods beginning June 2018 )

Definitions

Marketplace Facilitator (MPF): 

Qualified Marketplace Facilitators:  MPFs who have no nexus in Alabama and qualify to report tax collected on their Alabama sales through the Simplified Sellers Use Tax Remittance Program (SSUT) and who are required to also collect and report SSUT tax on behalf of their marketplace sellers who make sales into Alabama (effective January 1, 2019, available June 1, 2018).

Non-Qualified Marketplace Facilitators:  MPFs who have nexus in Alabama and are required to collect tax on their own Alabama sales using different returns (Sellers Use, Sales and Local Tax), but who are also required to collect and report sales tax on behalf of their marketplace sellers who make sales into Alabama using the SSUT return (effective January 1, 2019, available June 1, 2018).

Non-MPF Filers:  SSUT participants not operating a marketplace.

Marketplace Sellers (MPS):  Sellers selling through a marketplace.

 

Instructions

Qualified Marketplace Facilitators filing taxes collected from their own sales and the sales of their marketplace sellers:

The top section of the return should reflect the facilitator’s own sales into Alabama that are made through the marketplace, while the bottom section should contain data for total sales by marketplace sellers through your website.

NOTE:  If you applied for participation in the SSUT as a facilitator and will no longer be a facilitator, the box should be checked after the question. Otherwise, please leave blank.

Non-Qualified Marketplace Facilitators filing taxes collected only on behalf of their marketplace sellers:

There is a section to be completed relating to your marketplace sellers, as you are required to report your own sales using different returns (Sellers Use, Sales and Local Tax).

Please enter the total of the sales by marketplace sellers made into Alabama through your website.

NOTE:  If you applied for participation in the SSUT as a facilitator and will no longer be a facilitator, the box should be checked after the question. Otherwise, please leave blank.

Non-MPF Filers:

There is one section to be completed for your own sales into Alabama.  Please enter the total sales made into Alabama, including tax exempt sales and sales made through all sales channels, including marketplaces.  Tax exempt sales and sales being reported, collected and remitted by a marketplace facilitator through whose marketplace you are selling should be input on the line beneath total sales.  A total of the taxable sales will then calculate.

NOTE:  If you applied for participation in the SSUT as a non-marketplace facilitator filer but have since become a marketplace facilitator, please answer “Yes” to the question. This will open another section where you can input information relating to the total sales of your marketplace sellers and the SSUT taxes you have collected on their behalf.

 

Please click the following link for additional information regarding requirements for Marketplace Facilitators, effective January 1, 2019:  https://revenue.alabama.gov/sales-use/simplified-sellers-use-tax-ssut.  If you require further assistance filing the SSUT return, please email Brenda.wallace@revenue.alabama.gov or call 334-353-8153.