Alabama Releases Information on Simplified Seller Use Tax

Sep 16th, 2015

The Alabama Department of Revenue released a notice discussing the "Simplified Seller Use Tax Remittance Act" that becomes effective on October 1, 2015. This act allows eligible out-of-state sellers to participate in a program to collect and remit a flat 8% seller use tax on all sales made into Alabama. If sellers choose to participate in the program and remit tax on time, they are allowed to keep 2% of the use tax they properly collect.

To qualify for this program, a seller must (1) sell services or goods into the state from an inventory or location outside of Alabama and (2) not have physical presence in the state or otherwise be required to collect tax in Alabama.