ALABAMA DEPARTMENT OF REVENUE

SALES, USE & BUSINESS TAX DIVISION

SALES & USE TAX RULE

810-1-6-.05.  Tax Types Covered and Requirements for Tax Returns.

(1)  The paperless filing and payment system’s e-file/e-pay application shall provide the taxpayer with the capability of electronically filing returns and making payments for the taxes listed below from the taxpayer's personal computer or telephone, with the exception that returns cannot be filed by telephone for Utility Privilege License Tax Direct Pay Permit, Utility Excise Tax, Contractor’s Gross Receipts Tax, Non State-Administered County and Municipal Tax, and A-3 State Withholding Tax Annual Return. A complete tax return filed via the system will consist of data transmitted electronically and shall contain the same information as the corresponding tax return filed entirely on paper, as outlined in the rules shown below.

Tax Type
 
Rule
State Sales Tax   810-6-4-.19

State Sellers Use Tax

   810-6-5-.19.01
State Consumers Use Tax   810-6-5-.19.01
State Rental Tax   810-6-5-.09
State Lodgings Tax   810-6-5-.22
Utility Privilege License Tax   810-6-5-.26
Utility Excise Tax   810-6-5-.26
Mobile Telecommunications Service   810-6-5-.26.01
Contractor’s Gross Receipts Tax   810-6-5-.03
Pharmaceutical Providers Tax   810-6-5-.27
Alabama Nursing Facility Tax   810-6-5-.27.01
A-6 State Withholding Tax Monthly Return   810-3-74-.01
A-1 State Withholding Tax Quarterly Return   810-3-74-.01
A-3 State Withholding Tax Annual Return   810-3-75-.03
State-administered County & Municipal Sales, Use, Rental, & Lodgings Tax   810-6-5-.31
Nonstate-administered County & Municipal Sales, Use, Rental & Lodgings Tax (as provided by Local Ordinance or Resolution)   Guidelines issued by the Standard Tax Form Committee created pursuant to § 11-51-210

(2)  The paperless filing and payment system’s e-pay only application shall provide the taxpayer with the capability of initiating an electronic funds transfer ACH debit method in payment of a tax liability for the tax types listed in paragraph (1) and for the tax types listed below, the returns for which are not available to be electronically filed through the system.

Tax Type

Aviation Fuel Tax

Business Privilege Tax

Financial Institution Excise Tax Freight Line RR Tax

Gas Tax County

Gasoline Tax

Hazardous Waste Fee

Horse Wagering Fee

Hydro Electric KWH Tax

Income Tax – Corporate

Income Tax - Individual

Lubricating Oil Tax

Motor Carrier Mileage Tax

Motor Fuel Tax

Pari-Mutuel Pool Tax

Playing Cards Tax

Sales Tax – Casual

Scrap Tire Fee

Severance – Coal Tax

Severance – Forest Products Tax

Severance – Local Solid Mineral Tax

Severance – Oil & Gas Tax

Severance – Uniform Natural Minerals Use

Storage Tank Trust Tax

Solid Waste Disposal Fee

Tennessee Valley Authority Electric

Tobacco Tax

Utility License Tax – 2.2% Utility

(Authority: Sections 40-2A-7(a)(5), 40-30-1, 40-30-2, 40-30-3, 40-30-4, 40-30-5 and 40-30-6, Code of Alabama 1975) (Adopted through APA effective October 4, 2001, amended November 4, 2009)

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