Flag_of_Alabama.svg
An official website of the Alabama State government.
Here's how you know

The .gov means it's official

Government websites often end in .gov or .mil. Before sharing sensitive information, make sure you’re on an official government site.

The site is secure

The https:// ensures that you are connecting to the official website and that any information you provide is encrypted and transmitted securely.

Sellers Use Tax

Sales and Use >
  • Sellers Use Tax
More In Sales and Use
2024 Police Jurisdiction Deannexations, Ordinances and Maps
Alabama Severe Weather Preparedness Sales Tax Holiday
Local Cities and Counties Tax Rates Text File
Simplified Sellers Use Tax (SSUT)
ONE SPOT Filing through My Alabama Taxes
Business Tax Online Registration System
E-Filing, Payments & Assistance
Bulk Filing Instructions
City and County Rate and Code Explanations
Local Tax Liaisons
Back To Sales and Use Home

Sellers use tax is imposed on the retail sale of tangible personal property sold in Alabama by businesses located outside of Alabama which have no inventory located in Alabama, but are making retail sales in Alabama via sales offices, agents, or by any significant recurring contact or “nexus” with Alabama.

Local Sellers Use Tax

The local sellers use 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. However, pursuant to §40-23-7, Code of Ala. 1975, you may request quarterly filing status if you have a tax liability of less than $2,400 for the preceding calendar year.

You may request biannual filing if you have a tax liability of less than $1,200 for the preceding calendar year. You may also request biannual filing if you make sales during no more than two 30-consecutive day periods during the preceding calendar year. You may request annual filing status if the tax liability for the entire preceding calendar year is less than $600.

You may also request annual filing if you make sales during no more than one 30-consecutive day period during the preceding calendar year. Changes to the filing status can only be requested each year before February 20 to file quarterly, biannually or annually for that calendar year.

No discounts apply for timely filing. Note: If paying via EFT, the EFT payment information must be transmitted by 4 p.m. (Central Time) on or before the due date to be considered timely paid. 

Search Local Tax Rates

What is the Simplified Sellers Use Tax Program?

Legislative Act 2015-448, entitled the “Simplified Seller Use Tax Remittance Act,” allows eligible sellers to participate in a program to collect, report and remit a flat 8 percent sellers use tax on all sales made into Alabama. An eligible seller is one that sells tangible personal property or a service into the state of Alabama from an inventory or location outside the state but does not have a physical presence in the state of Alabama and who is not otherwise required by Sections 41-4-142 or 40-23-190, Code of Ala. 1975, to collect tax on sales made into the state. Learn more about this program.