The Alabama Department of Revenue has published a notice reminding remote sellers and marketplace facilitators to apply for the state's Simplified Sellers Use Tax (SSUT) remittance program by October 1, 2019. Registrants must remain in the program for at least three years. The program allows remote sellers to collect, report, and remit a flat 8% use tax on all sales made into Alabama. SSUT may not be collected and remitted in place of sales and use tax collected by a licensing official, such as sales of licensed or registered motor vehicles. The program also grants amnesty to those sellers who have met economic nexus thresholds, but have yet to collect tax.
The Department has already started enforcement of collection requirements for remote sellers and marketplace facilitators. Collection requirements started October 1, 2018 for remote sellers and January 1, 2019 for marketplace facilitators.