ADOR - Sales, Use & Business Tax Division

ORGANIZATION

The Director of the Sales, Use & Business Tax Division is Joseph W. Cowen. The Division is organized into two Operating Sections with the heads of each of these Sections reporting directly to the Division Director:

OPERATING SECTIONS
Sales & Use Tax
Sales & Use Tax	Field Operations
Sales & Use Tax P.O. Box 327710 Montgomery, AL 36132-7710 (334) 242-1490 phone (334) 242-8916 fax	Taxpayer Serv. Ctrs.		Foreign Audit & Central Review
	Sales & Use Tax P.O. Box 327730 Montgomery, AL 36132-7730 (334) 242-1270 phone (334) 242-1298 fax		Foreign Audit P.O. Box 327740 Montgomery, AL 36132-7740 (334) 242-1260 phone (334) 242-1298 fax	Audit Verification P.O. Box 327730 Montgomery, AL 36132-7730 (334) 242-1440 phone (334) 242-1298 fax
Business Tax
Business & License Tax		Field Audit
Business & License Tax P.O. Box 327510 Montgomery, AL 36132-7510 (334) 242-9600 phone (334) 242-9662 fax		Business & License Tax P.O. Box 327520 Montgomery, AL 36132-7520 (334) 242-9630 phone (334) 242-9662 fax

The Sales & Use Tax Section is charged with the responsibility of administering and collecting the following taxes:

*Sales & Use Tax Administration*
Sales Tax	Rental or Leasing Tax
Consumers Use Tax	Lodgings Tax
Sellers Use Tax	Casual Sales & Use Tax
Utility Gross Receipts Tax	Contractor's Gross Receipts Tax
Utility Service Use Tax	Pharmaceutical Providers Tax
Mobile Telecommunications Services Tax	Alabama Nursing Facilities Privilege Tax
Local Sales, Use, Rental & Lodgings Taxes	2.2% Utility License Tax
Dry Cleaning Registration Fees	Hydroelectric Kilowatt Hour Tax

The Field Operations Section is charged with the responsibility of enforcing the taxes administered by the Division through conducting field audits to determine compliance with the tax laws. This Section includes the following:

Taxpayer Service Centers - Sales & Use Tax
Auburn-Opelika	Mobile
Jefferson-Shelby	Montgomery
Dothan	Muscle Shoals
Gadsden	Tuscaloosa
Huntsville
Foreign Audit & Central Review
Foreign Audit	Audit Verification

The Business Tax Section is charged with the responsibility of administering, collecting and enforcing the following types of taxes:

*Business & License Tax Administration*
Motor Fuel Gasoline Tax Gasoline Aviation & Jet Fuel Tax Motor Fuels Tax (Diesel) Motor Carrier Mileage Tax Statement of Gross Sales (Wholesale Oil License) Local Gasoline and Motor Fuel Taxes Lubricating Oil Tax Scrap Tire Environmental Fee	Severance Tax Coal Severance Tax Local Solid Minerals Taxes Iron Ore Severance Tax Oil & Gas Privilege Tax Oil & Gas Production Tax Forest Products Severance Tax Alabama Uniform Severance Tax
Tobacco Tax Pari-mutuel Pool Tax & State Horse Wagering Fee Playing Cards Tax Tobacco Products Tax State Administered County Tobacco Taxes Hazardous Waste Disposal Fees Underground and Aboveground Storage Tank Trust Fund Charge	Privilege License Automotive Dismantler & Parts Recycler License Privilege License Tax Motor Vehicle Dealer Regulatory License Store License
Field Audit - Business & License Tax
Field Audit

Sales & Use Tax Home