NOTICE
IMPORTANT NOTICE TO NURSING FACILITIES
ACT NO. 2004-532
We need your help. Recently we mailed a notice to you advising the effective date of Act No. 2004-532 was June 1, 2004; however, this notice was incorrect. The effective date of this Act is May 20, 2004. Act No. 2004-532 increases the supplemental privilege tax for each bed in a nursing facility from $200.04 to $900.00.
We have attached a supplemental Nursing Facility Tax Return in both pdf and jpg formats for you to use only to report and remit the increase of the supplemental privilege tax for the period of May 20 through May 31 due on or before June 10, 2004. Please ensure that your account number and facility name are included on the supplemental return so that your remittance may be properly identified and processed. This supplemental return and payment should be mailed to the following address:
Alabama Department of Revenue
Sales, Use & Business Tax Division
Attention: Lori Price
P.O. Box 327900
Montgomery, AL 36132-7900
The rate of the tax for this twelve day period should be calculated by multiplying the total number of beds at your facility by $22.58. However, you should continue to report your total privilege tax at the rate of $100 per bed for the complete month of May 2004 on the Alabama Paperless Filing and Payment System.
The system will be updated and the online return will reflect the proper rate next month. We regret any inconvenience this may have caused.
If you have any questions concerning this notice, you may contact Lori Price at the telephone number shown below.
Alabama Department of Revenue
Sales, Use & Business Tax Division
(334) 242-1490