40-23-199.2
Section 40-23-199.2 Marketplace facilitators. (a) For the purpose of this Act 2018-539,
the following terms shall have the respective meanings ascribed to them: (1) DEPARTMENT. The
Alabama Department of Revenue. (2) MARKETPLACE FACILITATOR. A person that contracts with marketplace
sellers to facilitate for a consideration, regardless of whether deducted as fees from the
transaction, the sale of the marketplace seller's products through a physical or electronic
marketplace operated by a person, and engages: a. Either directly or indirectly, through one
or more affiliated persons in any of the following: 1. Transmitting or otherwise communicating
the offer or acceptance between the purchaser and marketplace seller; 2. Owning or operating
the infrastructure, electronic or physical, or technology that brings purchasers and marketplace
sellers together; 3. Providing a virtual currency that purchasers are allowed or required
to use to purchase products from the marketplace seller; or 4....
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40-23-191
Section 40-23-191 Short title; definitions. (a) This part shall be titled The Simplified
Seller Use Tax Remittance Act. (b) For the purpose of this part, the following terms shall
have the respective meanings ascribed to them in this section: (1) DEPARTMENT. The
Alabama Department of Revenue. (2) ELIGIBLE SELLER. A seller that sells tangible personal
property or a service, but does not have a physical presence in this state or is not otherwise
required to collect and remit state and local sales or use tax for sales delivered into the
state. The seller shall remain eligible for participation in the Simplified Use Tax Remittance
Program unless the seller establishes a presence through a physical business address for the
purpose of making in-state retail sales within the State of Alabama or becomes otherwise required
to collect and remit sales or use tax pursuant to Section 40-23-190 through an affiliate
making retail sales at a physical business address in Alabama. The term also includes...
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40-23-1
Section 40-23-1 Definitions; transactions considered or not considered sales. (a) For
the purpose of this division, the following terms shall have the respective meanings ascribed
by this section: (1) PERSON or COMPANY. Used interchangeably, includes any individual,
firm, copartnership, association, corporation, receiver, trustee, or any other group or combination
acting as a unit and the plural as well as the singular number, unless the intention to give
a more limited meaning is disclosed by the context. (2) DEPARTMENT. The Department of Revenue
of the State of Alabama. (3) COMMISSIONER. The Commissioner of Revenue of the State of Alabama.
(4) TAX YEAR or TAXABLE YEAR. The calendar year. (5) SALE or SALES. Installment and credit
sales and the exchange of properties as well as the sale thereof for money, every closed transaction
constituting a sale. Provided, however, a transaction shall not be closed or a sale completed
until the time and place when and where title is transferred by...
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11-51-90
Section 11-51-90 Municipal business licenses; branch offices; application. (a) All municipalities
shall have the following powers: (1) To license any exhibition, trade, business, vocation,
occupation, or profession not prohibited by the Constitution or laws of the state which may
be engaged in or carried on in the municipality. (2) To fix the amount of licenses, the time
for which they are to run, not exceeding one license year, to provide a penalty for doing
business without a license, and to charge a fee not exceeding ten dollars ($10) for issuing
each license. The issuance fee shall be increased every five license years by the Department
of Revenue by an amount equal to the percentage increase, if any, in the U.S. Department of
Labor's Producer Price Index during that five-year period, rounded to the nearest dollar,
with the base year being 2006. The Department of Revenue shall notify all municipalities and
the Alabama League of Municipalities of any such fee increase no later than...
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40-23-192
Section 40-23-192 Simplified Sellers Use Tax Remittance Program. (a) There is hereby
established The Simplified Sellers Use Tax Remittance Program designed to allow an eligible
seller who participates in the program to collect, report, and remit the simplified sellers
use tax authorized herein in lieu of the sales or use taxes otherwise due by or on behalf
of Alabama customers who have purchased items from the eligible seller that were shipped or
otherwise delivered into Alabama by the eligible seller. Participation in the program shall
be by election of the eligible seller and only those eligible sellers accepted into the program
as set out herein shall collect and remit the simplified sellers use tax. Participation in
the program shall not be construed as subjecting an eligible seller to franchise, income,
occupation, or any other type of taxes or licensing requirements levied or imposed by the
state of Alabama or any locality. (b) The program shall be administered by the department,...

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40-23-193
Section 40-23-193 Collection and remittance of simplified sellers use tax; reporting;
statement. (a) The simplified sellers use tax due under the program is eight percent of the
sales price on any tangible personal property sold or delivered into Alabama by an eligible
seller participating in the program. The collection and remittance of simplified sellers use
tax relieves the eligible seller and the purchaser from any additional state or local sales
and use taxes on the transaction. (b) The simplified sellers use tax collected by the eligible
seller, at the rate of eight percent, shall be electronically reported in the manner prescribed
by the department on or before the 20th day of the month next succeeding the month in which
the tax accrues. The eligible seller shall remit the tax at the required rate or the amount
of the tax collected, whichever is greater. The required monthly reporting from the eligible
seller shall only include statewide totals of the simplified sellers use...
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40-23-196
Section 40-23-196 Refund or credit of excess taxes paid. (a) Any taxpayer who pays a
simplified sellers use tax through this program that is higher than the actual state and local
sales or use tax levied in the locality where the sale was delivered may file for a refund
or credit of the excess amount paid to the eligible seller participating in the program. A
business taxpayer who has a registered consumer use tax account with the department may claim
credit for the overpayment of simplified use tax on their consumer use tax return in a manner
prescribed by the department. All other taxpayers may file a petition for refund in the manner
prescribed by the department. The petition for refund may only be filed once per year. In
the event the amount due to be refunded in a year is less than twenty-five ($25.00) dollars,
payment of the refund may be deferred by the department and combined with amounts due to be
paid pursuant to subsequent annual refund petitions for a period of up to three...
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40-23-199
Section 40-23-199 Amnesty for certain uncollected remote use tax. (a) Subject to the
limitations set out in this section, an eligible seller participating in the program
shall be granted amnesty for any uncollected remote use tax that may have been due on sales
made to purchasers in the state for all periods preceding October 1, 2019. (1) The amnesty
precludes assessment for uncollected simplified sellers use tax together with any penalty
or interest for sales made during a period prior to October 1, 2019. (2) The amnesty provided
in this section shall be granted to any eligible seller who applies to participate
in the program following acceptance into the program by the department. (3) Amnesty is not
available to an eligible seller with respect to any matter or matters for which the eligible
seller has received notice of the commencement of an audit and the audit is not yet finally
resolved, including any related administrative and judicial processes. (4) Amnesty is not
available for...
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45-1-243.05
Section 45-1-243.05 Special provisions respecting payment of use tax; receipts and returns
by registered sellers. Every registered seller making sales of tangible personal property
for storage, use, or other consumption in the county (which storage, use, or other consumption
is not exempted from the use taxes herein authorized to be levied) shall at the time of making
such sale, or if the storage, use, or other consumption of such tangible personal property
in the county is not then subject to the taxes herein authorized to be levied, at the time
such storage, use, or other consumption becomes subject to the taxes herein authorized to
be levied, collect the tax from the purchaser, and shall give to the purchaser a receipt therefor
in the manner and form prescribed by the State Department of Revenue. On the twentieth day
of the month next succeeding following the close of each quarterly period, each registered
seller shall file with the State Department of Revenue a return for the then...
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45-10-244.05
Section 45-10-244.05 Special provisions respecting payment of use tax: receipts and
returns by registered sellers. Every registered seller making sales of tangible personal property
for storage, use, or other consumption in the county (which storage, use, or other consumption
is not exempted from the use taxes herein authorized to be levied) shall at the time of making
such sale, or if the storage, use, or other consumption of such tangible personal property
in the county is not then subject to the taxes herein authorized to be levied, at the time
such storage, use, or other consumption becomes subject to the taxes herein authorized to
be levied, collect the tax from the purchaser, and shall give to the purchaser a receipt therefor
in the manner and form prescribed by the State Department of Revenue. On the twentieth day
of the month next succeeding following the close of each quarterly period, each registered
seller shall file with the State Department of Revenue a return for the then...
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