On May 22, 2001, Governor Don Siegelman issued Executive Order Number 53 that modified the maximum discount allowance set forth in Executive Order Number 51 dated April 26, 2001, from two hundred dollars ($200.00) to four hundred dollars ($400.00). All other provisions of Executive Order Number 51 pertaining to the rate of discount are valid and are restated in Executive Order Number 53 as follows: A monthly discount is authorized on state sales taxes not to exceed five percent (5%) of the first one hundred dollars ($100.00) of sales taxes levied and two percent (2%) of the sales taxes levied over one hundred dollars ($100.00) not to exceed a maximum discount of four hundred dollars ($400.00) per month to any license holder. The discount amount will be limited to four hundred dollars ($400.00) per month for each retail license holder regardless of the number of retail locations of that license holder within the state.

The new discount applies to state and state-administered county and municipal sales taxes collected by the license holder on or after May 1, 2001, provided the tax is paid before delinquency.

Revised state sales tax coupon booklets will not be mailed until October 20, 2001; therefore, you should continue using your existing state sales tax coupons for the months of May through September 2001. Discounts taken on each of these returns may not exceed four hundred dollars ($400.00) per month. Your state-administered county and municipal sales taxes are filed monthly on the Alabama Department of Revenue City and County Tax Return and will be limited to a total maximum discount of four hundred dollars ($400.00) per jurisdiction paid before delinquency.

If you need additional information, please contact this office:

Notices to Taxpayers