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Casual Sales and Use Tax

Casual sale and use tax is a sales tax upon every person, firm, or corporation purchasing within this state, other than at wholesale, any automotive vehicle, motorboat, truck trailer, trailer, semitrailer, or travel trailer required to be registered or licensed by a county licensing official in this state from any person, firm, or corporation that is not a licensed dealer in selling such vehicles.

Casual sales and use tax is collected by local licensing officials. The authority for collecting the casual sales tax is found in Section 40-23-100 through 40-23-111, Code of Alabama 1975.

The casual sales tax is due monthly, with returns and remittances to be filed on or before the 20th day of the month for the previous month’s sales. The licensing official is entitled to a collection fee of five percent of all revenue collected when the collections are remitted to the Department of Revenue within the time allowed by law. 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.

The casual sales and use tax may be filed and paid electronically through the My Alabama Taxes (MAT) filing system at https://myalabamataxes.alabama.gov.  However, licensing officials have the option of sending a paper return and check.