The holder of a permit number under Sales and Use Tax Regulation A, or a modification thereof, has agreed to buy from Alabama vendors without payment to such vendors of any sales tax, and to pay such tax directly to the Alabama Department of Revenue ("ADOR").
Only the sales tax on purchases from Alabama vendors is to be reported on this return.  The Alabama use tax on purchases from out-of-state vendors must be reported on use tax forms.
The return and remittance are due on or before the twentieth day of the month following the month covered by the return.
Annual and quarterly returns are due on or before the 20th day of the month following the last month of the period covered by the return.
NOTE: EFT payment information must be transmitted by 4:00 p.m. CST (Central Standard Time) on or before the due date, to be considered timely paid.

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 $50.00. Tax payments received after the due date are subject to a "failure to timely pay" penalty equal to 10% of the delinquent tax. If the tax is not timely paid, interest is also due at the same rate established by the Secretary of the Treasury under authority of 26 USC 6621.

GROSS PURCHASES - COLUMN A (1.5% Farm/Mfg. tax rate):
Use Line 1 Column A to report total gross purchases of machinery and replacement parts used in manufacturing, processing, compounding, quarrying, and mining of tangible personal property, and to report total gross purchases of machinery and replacement parts, both new and used, used in planting, cultivating, and harvesting farm products.
Use Line 1 Column A to also report cost of property purchased at wholesale withdrawn from stock for use or consumption, and collections during the month on credit sales previously claimed as deductions on Line 2 Column A.