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General Summary of State Taxes

The General Summary of State Taxes is published for the purpose of offering a concise handbook of the revenue sources — taxes or fees — currently available to the State of Alabama.

Part One: General Information – Features helpful information about the Alabama Department of Revenue, including the department’s website, the duties and responsibilities of the department, descriptions of the various units within the organization, statistical information, and useful contact information.

Part Two: Tax Information – Outlines the taxes with the statutory or constitutional authority, basis, rate, exemption, payment, and distribution through the 2018 regular session of the Alabama Legislature.

Part Three: Revenue Legislation – Contains legislative changes made during the 2018 regular session of the Alabama Legislature.


2021 General Summary


General Summaries for Prior Years