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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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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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40-23-195
Section 40-23-195 Rulemaking authority; recordkeeping. (a) The department may adopt, promulgate,
and enforce reasonable rules and regulations related to the implementation, administration,
and participation in the program. The department shall have exclusive responsibility for reviewing
and accepting applications for participation and for the administration, return processing,
and review of the eligibility of sellers participating in the program. Eligible sellers participating
in the program shall not be subject to audit or review by any Alabama locality. Eligible sellers
shall maintain records of all sales delivered into Alabama, including copies of invoices showing
the purchaser, address, purchase amount, and simplified sellers use tax collected. Such records
shall be made available for review and inspection upon request by the department. (b) The
department may disclose the name of eligible sellers, the effective date the eligible seller
began participating in the program and, if...
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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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40-23-199.1
Section 40-23-199.1 Amnesty for certain uncollected remote use tax. The Simplified Sellers
Use Tax Remittance Program may not be used to report sales tax obligations subject to the
sales tax imposed by Chapter 23 of this title or any local law or municipal ordinance or any
county ordinance enacted pursuant to Section 40-12-4 imposing a sales tax for those sales
of tangible personal property which are sold at a retail location in this state. (Act 2018-539,
ยง2.)...
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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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40-29A-3
Section 40-29A-3 Tax amnesty program. (a) The department shall develop and implement a tax
amnesty program in accordance with the provisions of this chapter. The commissioner may provide
by rule as necessary for the administration and implementation of the program. The commissioner
shall publicize the program in order to maximize the public awareness of and participation
in the program. The commissioner, for purpose of publicizing the program, may contract with
any advertising agency within or outside this state and use public service announcements,
pamphlets, mail notices, and print, television, and radio announcements. Such publications
shall include increasing public awareness that the program will provide amnesty for sales
and use tax due on internet, mail order, or other purchases made from out-of-state vendors
for which Alabama sales or use tax was not charged at the time of purchase. In furthering
the collections of amnesty, the commissioner may procure amnesty program...
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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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40-23-196
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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40-23-198
Section 40-23-198 Applicability of Part 2. In the event that the enactment of federal legislation
removes current federal limitations on states' ability to enforce their sales and use tax
jurisdiction against businesses that lack an instate physical presence, the provisions of
this part shall be inapplicable as to any eligible seller who is not registered with the department
as a participant in the program at least six months prior to the date of such change in law.
In such event, the provisions of this part will continue to apply to any eligible seller who
has been approved by the department as a participant in the program at least six months prior
to the change in law and to any taxpayer who has paid or pays the simplified sellers use tax
authorized under this part provided the eligible seller continues to collect, report, and
remit the simplified sellers use tax and otherwise complies with all procedures and requirements
of the program. Eligible sellers participating in the program...
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