NOTICE
| TO: | All Persons, Firms, and Corporations whose average monthly State Sales Tax liability was $1,000.00 or greater during calendar year 2003 and who are not currently making estimated payments. |
Section 40-23-7, Code of Alabama 1975, requires all persons, firms, and corporations liable for Alabama Sales Tax whose average monthly State Sales Tax liability was $1,000.00 or greater during the calendar year 2003 to make estimated payments of State Sales Tax to the Department of Revenue on or before the 20th day of the month in which the liability occurs. This requirement applies to State Sales Tax only. Estimated payments are not required for city and county sales taxes.
Your first estimated payment will be for the month of October 2004 and should be reflected on your September 2004 return due in this office on or before October 20, 2004. All estimates must equal the lesser of 2/3 of your actual tax due for the same calendar month of the preceding year or 2/3 of the current month's estimated tax due.
Click here for instructions for filing returns with estimated payments.
You may direct questions concerning estimated payments to this office.
Sales, Use & Business Tax Division
P. O. Box 327710
Montgomery, AL 36132-7710
(334) 242-1490