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Business
Licensing
Issues licenses for motor vehicle dealers and dismantlers; and coordinates state
& county business licenses.
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- Motor
Fuels
Issues licenses and collects appropriate taxes from distributors of gasoline, motor fuel, aviation, and lube oil products; and collects Scrap Tire Environmental Fees.
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- Sales
& Use Tax
Administration of various state and local taxes: sales, use,
rental, lodgings, utility, mobile telecommunications, contractor's
gross receipts, pharmaceutical providers, AL nursing facilities, hydroelectric
kilowatt hour, and dry cleaning registration fees.
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- Severance
Tax
Administration of taxes on natural resources (oil, gas, iron ore,
coal, forest products, uniform natural minerals, and local solid minerals).
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- Tobacco
Tax
Issues permits to tobacco distributors and
motor fuels bulk facility operators and importers; and administers
/ collects taxes / fees on tobacco products, playing cards, storage
tank trust fund, hazardous waste, solid waste, and pari-mutuel pools (horse and
dog).
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- E-Filing
Free
online filing for business taxpayers.
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- Electronic
Registration Form
One stop registration for income tax withholding,
state sales, use, lodgings, rental, utility, mobile communication
services, pharmaceutical providers, Alabama nursing home privilege,
and state-administered city/county sales, use, lodgings and rental
taxes.
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