The State of Alabama created the simplified sellers use tax program (SSUT) under Statute § 40-23-192. Article 6 - Tax on Remote Sellers. This blog gives instructions on how to file and pay sales tax in Alabama with the Simplified Sellers Use Tax Return, a return commonly used by out-of-state sellers. Pursuant to this Act, an eligible seller participating in the Simplified Sellers Use Tax Remittance Program that acquires an in-state business, thereby establishing substantial nexus with Alabama, may elect to continue participation in the Simplified Sellers Use Tax Remittance Program to satisfy the […] Distributions of simplified sellers use tax proceeds § 40-23-198: Applicability of Part 2 § 40-23-199: Amnesty for certain uncollected remote use tax § 40-23-199.1: Amnesty for certain uncollected remote use tax § 40-23-199.2: Marketplace facilitators § 40-23-199.3: Online application process The local portion of the simplified sellers use tax will be distributed to cities and counties of the State of Alabama based on population. 6/1/2018. Share this: Click to share on LinkedIn (Opens in new window) Click to share on Facebook (Opens in new window) Alabama HB598 2019 Mobile Co., simplified sellers use tax, distrib. Alabama's Simplified Sellers Use Tax. Alabama’s Simplified Sellers Use Tax - From SSUT inception (Oct. 2015) through Dec. 2017, collections were $79 million. 21 Apr 2017 . Local jurisdictions (municipalities and counties) can administer their own local option sales and use taxes, changing local rates and certain rules by ordinance. TOPS Club, Inc's program account number is SSU-R010499553. An Interesting Look: Alabama’s Latest Online Sales Tax News ... Today we take a look at Alabama! Disclaimers: For orders shipping to Alabama: Seller has collected the simplified sellers use tax on taxable transactions delivered into Alabama and the tax will be remitted on the customer’s behalf to the Alabama Department of Revenue. There are a few more things you should know about sales tax in Alabama: Penalties: Late Filing Penalty Greater of 10% of tax due or $50. TOPS Club, Inc. has collected the simplified use tax on taxable transactions delivered into Alabama and the tax will be remitted on the customer's behalf to the Alabama Department of Revenue.. Sellers use tax is the same as a sales tax. TOPS Club, Inc's program account number is SSU-R010499553. Other Facts You Should Know about Alabama Sales Tax Filing. Remote sellers with more than $250,000 in annual Alabama sales should register for the Alabama Simplified Sellers Use Tax Program (SSUT) and begin collecting no later than October 1, 2018. 3. of portion of the proceeds to the Circuit Court of the Thirteenth Judicial Circuit Remote sellers seeking to comply with this existing rule can register to collect SSUT here. - Counties have received almost $20 million since the beginning of the program. Simplified Sellers Use Tax . Marketplace facilitators with no physical presence in the state and more than $250,000 in annual Alabama sales must elect to register to collect Alabama’s Simplified Sellers Use Tax or comply with use tax notice and reporting requirements. Several examples of exceptions to this tax are items intended for use in agricultural pursuits or industry. We are required to provide the following statement under the SSUT: “Seller has collected the simplified sellers use tax on taxable transactions delivered into Alabama and the tax will be remitted on the customer’s behalf to the Alabama Department of Revenue. Simplified Sellers Use Tax. Subscribe to our customer newsletter! Alabama has updated the amnesty and class action provisions for eligible sellers participating in state’s Simplified Sellers Use Tax Remittance Program. Quick Answer: Alabama offers a few different types of tax returns to help you file and pay sales tax to the state. Refer to our Sales and Income Tax article for more info. Chapter 23 - SALES AND USE TAXES. Alabama House Bill 470 has been signed into law as Act 2018-539. The local portion of the simplified sellers use tax will be distributed to cities and counties of the State of Alabama based on population. Part 2 - Simplified Seller Use Tax Remittance Act. Alabama's Simplified Sellers Use Tax. However, the key difference is that the sellers use tax is imposed on vendors located outside of the state, but are registered to collect tax … In the state of Alabama, sales tax is legally required to be collected from all tangible, physical products being sold to a consumer. On October 1, 2015, Alabama allowed retailers to voluntarily join their Simplified Sellers Use Tax program in which sellers would collect a flat 8% sales tax no matter where they shipped to within the state. Customer Newsletter. Read more. Using the collecting, reporting and remitting provisions created by the Simplified Sellers Use Tax Remittance Act codified at §§40-23-191 through 40-23-199, Code of Alabama. Pursuant to federal case law companies that do not have a physical presence in our state cannot be required to collect and remit sales and use tax, even though it sells and delivers its products to Alabama citizens. (Rule 810-6-2-.90.03, Alabama Department of Revenue, effective October 22, 2015, applicable on or after January 1, 2016) (6) SIMPLIFIED USE TAX REMITTANCE PROGRAM or PROGRAM. Seller has collected the simplified sellers use tax on taxable transactions delivered into Alabama and the tax will be remitted on the customer's behalf to the Alabama Department of Revenue. What is Sellers Use Tax? Out-of-state sellers may satisfy the rule’s requirements by collecting, reporting and remitting tax on sales made into Alabama pursuant to the provisions of Article 2, Chapter 23 of Title 40, Code of Alabama 1975, or by participating in the Simplified Sellers Use Tax Remittance Program.” Division 3 - Conditions for Remote Entity Nexus. Tag Archive for Simplified Sellers Use Tax program. In October 2015 following the passage of a new state law, 2017 Code of Alabama Title 40 - REVENUE AND TAXATION. Written by Monika Miles | Posted in State Tax. The State of Alabama. sellers use tax quarterly returns instructions to taxpayer: 1.enclosed are enough sellers use tax forms for the entire calendar year. (7) STATE. Ala. Code § 40-23-191 (1975) Amended by Act 2018-539,§ 1, eff. file one form for each reporting period with the city of birmingham/revenue division and make a copy for your records. 2. this preprinted form is only for the use of the firm or person to whom it has been issued. - The largest financial impact on the program has been the addition of Amazon in December 2016. The State of Alabama created the simplified sellers use tax program (SSUT) under Statute § 40-23-192. It is a transaction tax, calculated as a percentage of the sales price of goods and certain services. Alabama Department of Revenue Sales & Use Tax Division P. O. Recently enacted legislative changes to the Alabama Simplified Sellers Use Tax Remittance Program are discussed. The state passed the “Simplified Seller Use Tax Remittance Act” in 2017, which allows eligible remote sellers to collect and remit a flat, eight percent sales tax rate, rather than collecting and remitting based on a litany of different local rates. 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