| STATE SALES TAX RETURNS | |||||
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| Form # | Return & Tax Type Code | Due Date for Returns & Remittances | |||
| 2100 | Sales Tax (SS) | The
returns and remittances are due on or before the 20th day of the month
following the month during which the tax is accrued. (Example: Tax accrued
in January 19xx, is due February 20, 19xx.) EFT: the EFT payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid. |
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| 2105 | Sales Tax With Estimated Payment (SE) |
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| 2110 | Motor Fuel Tax Direct
Pay Permit(RM) |
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| 2115 | Motor Fuel Tax Direct
Pay Permit With Estimated Payment (EM) |
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| 2120 | Sales Tax Direct Pay Permit (RA) | ||||
| 2125 | Sales Tax Direct Pay
Permit With Estimated Payment (EA) |
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| Form # | Return & Tax Type Code | Due Date for Returns & Remittances | |||
| 2100 | Sales Tax (SS) | The returns and remittances are due on or before the 20th day of the month following the quarter during which the tax is accrued. (Example: Tax accrued in 1st Calendar Quarter 19xx, is due April 20, 19xx.) | |||
| 2110 | Motor Fuel
Tax Direct Pay Permit (RM) |
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| 2120 | Sales Tax Direct Pay Permit (RA) | ||||
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| Form # | Return & Tax Type Code | Due Date for Returns & Remittances | |||
| 2100 | Sales Tax (SS) | The returns and remittances are due on or before January 20 of the year following the year during which the tax is accrued. (Example: Tax accrued in calendar year 1999, is due January 20, 2000.) | |||
| 2110 | Motor Fuel Tax Direct
Pay Permit (RM) |
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| 2120 | Sales Tax Direct Pay Permit (RA) | ||||
| * Discount: If tax is timely paid: 5% on the 1st $100 of tax due, and 2% of all tax over $100. Discount cannot exceed $400 per month pursuant to Executive Order No. 53. | |||||
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| Form # | Return & Tax Type Code | Due Date for Returns & Remittances | ||
| 2610 | Consumers Use Tax (CU) | The
returns and remittances are due on or before the 20th day of the month
following the month during which the tax is accrued. (Example: Tax accrued
in January 19xx, is due February 20, 19xx) EFT: the EFT payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid. |
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| 2620 | Sellers Use Tax (SU) | |||
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| Form # | Return & Tax Type Code | Due Date for Returns & Remittances | ||
| 2610 | Consumers Use Tax (CU) | The returns and remittances are due on or before the 20th day of the month following the quarter during which the tax is accrued. (Example: Tax accrued in 1st Calendar Quarter 19xx, is due April 20, 19xx.) | ||
| 2620 | Sellers Use Tax (SU) | |||
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| Form # | Return & Tax Type Code | Due Date for Returns & Remittances | ||
| 2610 | Consumers Use Tax (CU) | The returns and remittances are due on or before January 20 of the year following the year during which the tax is accrued. (Example: Tax accrued in calendar year 1999, is due January 20, 2000.) | ||
| 2620 | Sellers Use Tax (SU) | |||
| * Discount: No discount allowed pursuant to Executive Order No. 54. | ||||
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| Form # | Return & Tax Type Code | |
Due Date for Return & Remittance |
| 2410 | Rental Tax (SR) | |
The returns and remittances
are due on or before the 20th day of the month following the month during
which the tax is accrued. (Example: Tax accrued in January 19xx, is due
February 20, 19xx) EFT: the EFT payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid. |
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| Form # | Return & Tax Type Code | |
Due Date for Return & Remittance |
| 2410 | Rental Tax (SR) | |
The returns and remittances are due on or before the 20th day of the month following the quarter during which the tax is accrued. (Example: Tax accrued in 1st Calendar Quarter 19xx, is due April 20, 19xx.) |
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| Form # | Return & Tax Type Code | |
Due Date for Return & Remittance |
| 2410 | Rental Tax (SR) | |
The returns and remittances are due on or before January 20 of the year following the year during which the tax is accrued. (Example: Tax accrued in calendar year 1999, is due January 20, 2000.) |
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| Form # | Return & Tax Type Code | |
Due Date for Returns & Remittances |
| 2320 | 4% & 5% Lodgings Tax (NEW) (Formerly Forms
2320 and 2310) (LO) |
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The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. (Example: Tax accrued in January 19xx, is due February 20, 19xx) EFT: the EFT payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid. |
| * Discount: If tax is timely paid: 5% on the 1st $100 of tax due, and 2% of all tax over $100. | |||
| for filing local sales, use, rental and lodgings taxes |
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| Form # | Return & Tax Type Code | |
Due Date for Return & Remittance |
| 9501 | City & County Tax (SC) | |
The returns and remittances
are due on or before the 20th day of the month following the month during
which the tax is accrued. (Example: Tax accrued in January 19xx, is due
February 20, 19xx) EFT: the EFT payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid. |
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| Form # | Return & Tax Type Code | |
Due Date for Return & Remittance |
| 9501 | City & County Tax (SC) | |
The returns and remittances are due on or before the 20th day of the month following the quarter during which the tax is accrued. (Example: Tax accrued in 1st Calendar Quarter 19xx, is due April 20, 19xx.) |
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| Form # | Return & Tax Type Code | |
Due Date for Return & Remittance |
| 9501 | City & County Tax (SC) | |
The returns and remittances are due on or before January 20 of the year following the year during which the tax is accrued. (Example: Tax accrued in calendar year 1999, is due January 20, 2000.) |
| * Discount: If tax is timely paid: 5% on the 1st $100 of tax due, and 2% of all tax over $100. Sales Tax discount cannot exceed $400 per month per jurisdiction. No discount is allowed for Consumers Use Tax, Sellers Use Tax, or Rental Tax. | |||
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| Form # | Return & Tax Type Code | |
Due Date for Return & Remittance |
| TC5 | Report of Sales &
Use Tax Collected by County Licensing Official (CB) |
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The returns and remittances
are due on or before the 20th day of the month following the month during
which the tax is accrued. (Example: Tax accrued in January 19xx, is due
February 20, 19xx) EFT: the EFT payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid. |
| * Discount: If tax is timely paid: 5% of tax due. | |||
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| Form # | Return & Tax Type Code | |
Due Date for Return & Remittance |
| 2510 | Contractors Gross Receipts Tax (CR) |
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The returns and remittances
are due on or before the 20th day of the month following the month during
which the tax is accrued. (Example: Tax accrued in January 19xx, is due
February 20, 19xx) EFT: the EFT payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid. |
| * Discount: If tax is timely paid: 5% on the 1st $100 of tax due, and 2% of all tax over $100. Discount cannot exceed $400 per month pursuant to Executive Order No. 53. | |||
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| Form # | Return & Tax Type Code | |
Due Date for Returns & Remittances |
| UPL-4 UP UPL-4 P8 |
Utility Privilege License
Tax (UP) Utility Privilege License Tax with Estimated Payment (P8) |
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The returns and remittances
are due on or before the 20th day of the month following the month during
which the tax is accrued. (Example: Tax accrued in January 19xx, is due
February 20, 19xx) EFT: the EFT payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid. |
| UPL-5 UD UPL-5 D8 |
Utility Privilege Tax
Direct Pay (UD) Utility Privilege Tax Direct Pay with Estimated Payment (D8) |
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| UPL-6 UE UPL-6 EE |
Utility Excise Tax (UE) Utility Excise Tax with Estimated Payment (EE) |
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| * Collection Allowance: Effective 2-1-01, the utility furnishing telegraph or telephone services can deduct and retain 9/10 of 1% of the amount of tax billed. On and after 10/1/02, the amount deducted and retained by such provider shall be 1/4 of 1% of the amount of tax billed. | |||
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| Form # | Return & Tax Type Code | |
Due Date for Returns & Remittances |
| CTS-1 CL CTS-1 EC |
Mobile Communication Services Tax (CL) Mobile Communication Services Tax with Estimated Payment (EC) |
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The returns and
remittances are due on or before the 20th day of the month following the
month during which the tax is accrued. (Example: Tax accrued in January
19xx, is due February 20, 19xx) EFT: the EFT payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid. |
| * Collection Allowance: Effective 2-1-01, the home service provider furnishing mobile telecommunications service can deduct and retain 9/10 of 1% of the amount of tax billed. On and after 10/1/02, the amount deducted and retained by such provider shall be 1/4 of 1% of the amount of tax billed. | |||
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| Form # | Return & Tax Type Code | |
Due Date for Return & Remittance |
| FT:5-7 | 2.2% Utility Gross Receipts License Tax (F2) |
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The return is due on or before October 14th, annually. Payment based on gross receipts for the preceding year due in one-fourth increments on October 1, January 1, April 1, and July 1. |
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| Form # | Return & Tax Type Code | |
Due Date for Return & Remittance |
| FT:5-24 | Hydroelectric Company
Gross Receipts Annual Report (HE) |
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The return and remittance is due on or before September 25th, annually, on hydroelectric power sold during prior calendar year. |
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| Form # | Return & Tax Type Code | |
Due Date for Return & Remittance |
| 2810 | Nursing Facility Tax (MN) | |
The returns and remittances
are due on or before the 10th day of the month following the month during
which the tax is accrued. (Example: Tax accrued in January 19xx, is due
February 10, 19xx) EFT: the EFT payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid. |
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| Form # | Return & Tax Type Code | |
Due Date for Return & Remittance |
| 2800 | Pharmaceutical Provider Tax (MP) |
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The returns and remittances
are due on or before the 20th day of the month following the month during
which the tax is accrued. (Example: Tax accrued in January 19xx, is due
February 20, 19xx) EFT: the EFT payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid. |
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| Form # | Return & Tax Type Code | |
Due Date for Return & Remittance |
| DC-1 | Alabama Dry Cleaning Environmental Response Trust Fund Fee (DC) | |
The returns and remittances are due quarterly on or before the 19th day of January, April, July, and October. |
| DC-2 | Alabama Dry Cleaning Environmental Response Trust Fund Fee for Wholesale Distributors of Dry Cleaning Agents (WH) | |
The return and remittance is due annually on or before April 19th of each year. |
| DC-3 | Alabama Dry Cleaning Environmental Response Trust Fund Fee for Owner of Abandoned Dry Cleaning Facility or Impacted Third Party (AB) | |
The return and remittance is due annually on or before April 19th of each year. |
NOTE: If the 20th falls on a weekend or holiday, the return must be postmarked on or before the due date to be timely filed. EFT: If the date on which the taxpayer is required to initiate either an ACH Debit or an ACH Credit transaction falls on a weekend or holiday, the taxpayer must initiate the transaction on the preceding business day.
Penalties and Interest: In accordance with Sections 40-2A-11(a) & (b) and 40-1-44, Code of Alabama 1975, returns filed after the due date are subject to a "failure to timely file" penalty equal to the greater of 10% of the tax required to be paid on the return or $50. Even if there is no activity during the month, a return must be filed. Tax payments received after the due date are subject to a "failure to timely pay" penalty equal to 10% of the delinquent tax. If tax is not timely paid, interest is also due at the same rate established by the Secretary of the Treasury under the authority of 26 USC 6621. Click here for the interest rates.