Note: If the due date falls on a weekend or holiday, the return must be electronically submitted or postmarked on or before the next working day to be timely filed. EFT: If the date on which the taxpayer is required to initiate an electronic payment transaction falls on a weekend or holiday, the electronic payment information must be transmitted by 4 p.m. (Central time) on or before the next working day to be considered timely paid.

Penalties and Interest: In accordance with Sections 40-2A-11(a) & (b) and 40-1-44, Code of Ala. 1975, returns filed after the due date are subject to a “failure to timely file” penalty equal to the greater of 10 percent of the tax required to be paid on the return or $50. Even if there is no activity during the period, a return must be filed. Tax payments received after the due date are subject to a “failure to timely pay” penalty equal to 10 percent of the delinquent tax. If tax is not timely paid, interest is also due at the same rate established by the Secretary of the Treasury under the authority of 26 U.S.C. 6621. Learn more about interest rates.

Impuesto estatal sobre las ventas

Contribuyentes que declaran mensualmente

The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. (Example: Tax accrued in January 20xx, is due February 20, 20xx.) Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.

Contribuyentes que declaran por trimestre natural

The returns and remittances are due on or before the 20th day of the month following the quarter during which the tax is accrued. (Example: Tax accrued in first calendar quarter 20xx is due April 20, 20xx.) Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.

Contribuyentes que declaran semestralmente

The returns and remittances are due on or before the 20th day of the month following the semi-annual period during which the tax is accrued. (Example: Tax accrued in first semi-annual period 20xx is due July 20, 20xx. The second semi-annual period 20xx is due January 20,20XX.) Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.

Contribuyentes que declaran en base anual

The returns and remittances are due on or before January 20 of the year following the year during which the tax is accrued. (Example: Tax accrued in calendar year 2020 is due January 20, 2021.) Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.

Impuesto estatal sobre el uso

Formulario #	Return and Tax Type Code	Descuento permitido
2610	Impuesto sobre el uso de los consumidores (CU)	No
2620	Impuesto sobre el uso de los vendedores (SU)	No, en virtud de la Orden Ejecutiva nº 54

Contribuyentes que declaran mensualmente

The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.

Contribuyentes que declaran por trimestre natural

The returns and remittances are due on or before the 20th day of the month following the quarter during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.

Contribuyentes que declaran semestralmente

The returns and remittances are due on or before the 20th day of the month following the semiannual period during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.

Contribuyentes que declaran en base anual

The returns and remittances are due on or before January 20 of the year following the year during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.

Impuesto estatal simplificado sobre el uso de los vendedores

(Sólo se permite la presentación mensual)

Formulario #	Código de devolución y tipo de impuesto	Descuento permitido	Due Date for Return and Remittance
2630	Impuesto simplificado sobre el uso de los vendedores (SSU)	Sí, si se paga el impuesto a tiempo: 2% de la deuda tributaria. El descuento no puede superar los 8.000 dólares al mes.	The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.

Impuesto estatal sobre el alquiler

Formulario #	Return and Tax Type Code	Descuento permitido
2410	Impuesto sobre el alquiler (SR)	No

Contribuyentes que declaran mensualmente

The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.

Contribuyentes que declaran por trimestre natural

The returns and remittances are due on or before the 20th day of the month following the quarter during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.

Contribuyentes que declaran semestralmente

The returns and remittances are due on or before the 20th day of the month following the semiannual period during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.

Contribuyentes que declaran en base anual

The returns and remittances are due on or before January 20th of the year following the year during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.

Impuesto estatal sobre el alojamiento

Formulario #	Return and Tax Type Code	Descuento permitido
2320	4% and 5% Lodgings Tax (NEW) (Formerly Forms 2320 and 2310) (LO)	Sí, si el impuesto se paga a tiempo: 5% sobre los primeros 100 dólares de impuesto adeudado, y 2% de todo el impuesto que supere los 100 dólares.

Contribuyentes que declaran mensualmente

The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.

Contribuyentes que declaran por trimestre natural

The returns and remittances are due on or before the 20th day of the month following the quarter during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.

Contribuyentes que declaran semestralmente

The returns and remittances are due on or before the 20th day of the month following the semiannual period during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.

Contribuyentes que declaran en base anual

The returns and remittances are due on or before January 20th of the year following the year during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.

Impuestos locales de la ciudad y del condado

(Para presentar los impuestos locales sobre ventas, uso, alquiler y alojamiento)

Formulario #	Return and Tax Type Code	Descuento permitido
9501	City and County Tax (SC)	Sí, si el impuesto se paga a tiempo: 5% sobre los primeros 100 dólares de impuesto adeudado, y 2% de todo el impuesto que supere los 100 dólares. El descuento del impuesto sobre las ventas no puede superar los 400 dólares al mes por jurisdicción. No se permite ningún descuento por el impuesto sobre el uso de los consumidores, el impuesto sobre el uso de los vendedores o el impuesto sobre el alquiler.

Contribuyentes que declaran mensualmente

The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.

Contribuyentes que declaran por trimestre natural

The returns and remittances are due on or before the 20th day of the month following the quarter during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.

Contribuyentes que declaran semestralmente

The returns and remittances are due on or before the 20th day of the month following the semiannual period during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.

Contribuyentes que declaran en base anual

The returns and remittances are due on or before January 20th of the year following the year during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.

State Casual Sales and Use Tax

(Sólo se permite la presentación mensual)

* Descuento: Si se paga el impuesto a tiempo: 5% de la deuda tributaria.

Formulario #	Return and Tax Type Code	Descuento permitido	Due Date for Return and Remittance
TC5	Report of Sales and Use Tax Collected by County Licensing Official (CB)	Sí*	The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.

Impuesto sobre los ingresos brutos de los contratistas del Estado

(Sólo se permite la presentación mensual)

* Descuento: Si el impuesto se paga a tiempo: 5% sobre los primeros $100 del impuesto adeudado, y 2% de todo el impuesto que supere los $100. El descuento no puede superar los 400 dólares mensuales, de acuerdo con la Orden Ejecutiva nº 53.

Formulario #	Return and Tax Type Code	Descuento permitido	Due Date for Return and Remittance
2510	Impuesto sobre los ingresos brutos de los contratistas (CR)	Sí*	The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.

Impuesto estatal sobre servicios públicos

(Sólo se permite la presentación mensual)

Due Date for Returns and Remittances: The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.

* Descuento en la recaudación: A partir del 1 de febrero de 2001, el proveedor de servicios telegráficos o telefónicos puede deducir y retener 9/10 del 1% del importe del impuesto facturado. A partir del 1 de octubre de 2002, el importe deducido y retenido por dicho proveedor será de 1/4 del 1% del importe del impuesto facturado.

Formulario #	Return and Tax Type Code	Asignación de recogida
UPL-4 UP UPL-4 P8	Impuesto sobre la licencia de servicios públicos (UP) Impuesto sobre la licencia de servicios públicos con pago estimado (P8)	Sí *
UPL-5 UD UPL-5 D8	Pago directo del impuesto sobre los servicios públicos (UD) Pago directo del impuesto sobre los servicios públicos con pago estimado (D8)	No
UPL-6 UE U UPL-6 EE	Impuesto especial sobre servicios públicos (UE) Impuesto especial sobre servicios públicos con pago estimado (EE)	Sí*

Impuesto estatal sobre el servicio de telecomunicaciones móviles

(Sólo se permite la presentación mensual)

* Collection Allowance: Effective February 1, 2001, the home service provider furnishing mobile telecommunications service can deduct and retain 9/10 of 1% of the amount of tax billed. On and after October 1, 2002, the amount deducted and retained by such provider shall be 1/4 of 1% of the amount of tax billed.

Formulario #	Return and Tax Type Code	Asignación de recogida	Fecha de vencimiento de las devoluciones y remesas
CTS-1 CL CTS-1 EC	Impuesto sobre los servicios de comunicaciones móviles (CL) Impuesto sobre los servicios de comunicaciones móviles con Pago estimado (EC)	Sí *	The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.

State 2.2 Percent Utility License Tax

Formulario #	Return and Tax Type Code	Descuento permitido	Due Date for Return and Remittance
FT:5-7	2,2% Impuesto sobre los ingresos brutos de los servicios públicos (F2)	No	The annual return is due on October 1 and shall become delinquent on the 15th day. Payment based on gross receipts for the preceding year due in whole on October 1, or in one-fourth increments on October 1, January 1, April 1, and July 1, and shall become delinquent on the 15th day of each of these months. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the 14th day to be considered timely paid.

Impuesto estatal sobre el kilovatio hora

Formulario #	Return and Tax Type Code	Descuento permitido	Due Date for Return and Remittance
FT:5-24	Informe anual de ingresos brutos de la empresa hidroeléctrica (HE)	No	The return and remittance is due annually, on or before September 25, on hydroelectric power sold during the prior calendar year. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.

Impuesto estatal sobre el privilegio de las residencias de ancianos

(Sólo se permite la presentación mensual)

Formulario #	Return and Tax Type Code	Descuento permitido	Due Date for Return and Remittance
2810	Impuesto sobre instalaciones de enfermería (MN)	No	The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.

Impuesto estatal sobre los proveedores de productos farmacéuticos

(Sólo se permite la presentación mensual)

Formulario #	Return and Tax Type Code	Descuento permitido	Due Date for Return and Remittance
2800	Impuesto a los Proveedores Farmacéuticos (MP)	No	The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.

Tasa del Fondo Fiduciario de Respuesta Ambiental para Tintorerías

Formulario #	Return and Tax Type Code	Descuento permitido	Due Date for Return and Remittance
DC-1	Tasa del Fondo Fiduciario de Respuesta Ambiental de Tintorería de Alabama (DC)	No	Las declaraciones y remesas deben realizarse trimestralmente, a más tardar el día 19 de enero, abril, julio y octubre.
DC-2	Tasa del Fondo Fiduciario de Respuesta Medioambiental de Alabama para Distribuidores Mayoristas de Agentes de Limpieza en Seco (WH)	No	La declaración y la remesa deben realizarse anualmente a más tardar el 19 de abril de cada año.
DC-3	Tasa del Fondo Fiduciario de Respuesta Ambiental de Tintorerías de Alabama para el propietario de una instalación de tintorería abandonada o un tercero afectado (AB)	No	La declaración y la remesa deben realizarse anualmente a más tardar el 19 de abril de cada año.

Cargo por servicio inalámbrico de prepago 9-1-1

(Sólo se permite la presentación mensual)

* Descuento: 4% de la deuda tributaria. Véase 11-98-5-.3(b)(7).

Formulario #	Return and Tax Type Code	Descuento permitido	Due Date for Return and Remittance
PPW-1	Cargo por servicio móvil de prepago 9-1-1 (PPW)	Sí*	The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.