Truck drivers that operate in two or more states will fall under the jurisdiction of the Amtrak Reauthorization Act (Public Law 101-322) and will be taxed on their state of residency.

Any addition to a qualifying existing industrial development property where the amount to be invested equals or exceeds 30% of the original cost of the existing land, building and equipment or $2,000,000.

Access Business Tax Reference Materials 

The severance tax does not apply to severed materials stockpiled, transported or used in any other way by the producer until the materials are sold.

Pass Through Entity filers (partnership, S-corporation, trusts and disregarded entities) needing assistance with the credit claim process and/or Pass Through Entity filers who have questions about available tax credits should call the Pass Through Entity Tax Section at (334) 242-1033.

You can fill out this short form to check the status of your individual income tax refund.

Where’s my Refund

You may be able to see more detailed information by logging into your My Alabama Taxes account.

Enter Your Banking Information on the payment page:

• Checking or Savings: Select whether your bank account is a checking or savings account.
• Routing Number: Enter your bank routing number.
• Account Number (numbers only): Enter your bank account number. Be extremely careful to enter your entire bank account number correctly. Verify the number you have entered prior to authorizing payment. Entering an incorrect bank account number and/or entering alpha characters can cause the payment to be rejected, causing penalty and interest to be assessed against your company.

Note: If you have debit block on your bank account, please provide the following information to your bank so that your bank will allow the tax payment(s) to be processed without rejecting:

ADORCCD000	(Company ID #) for Alabama Department of Revenue Payments
2621862182	for Company ID #’s for Self-Administered Jurisdiction Payments

Payment Date: Payment Date is the date the payment will be sent to your bank. This date will default to the current date if payment is authorized prior to 4:00 p.m. CST, or the next day if payment is authorized after 4:00 p.m. CST. The Payment Date is editable if your payment is for a current return and is initiated before the Remit Due Date. In this case, you can choose to warehouse your payment up to the Remit Due Date.

If you wish for the payment to not be deducted from your bank account until the due date, you must edit the payment date field and enter that date. You can change this date to any date from the default Payment Date up to the remit due date. Unless you select a later date, the payment will be deducted from your bank account the next business day and paid directly to the government entity(s) listed under Pay To The Order Of.

Due Date: Due Date is the last date in which the payment is due before it is considered delinquent. PLEASE NOTE: To be considered timely paid an EFT payment must be transmitted by 4:00 p.m. CST on or before the Due Date so that the funds are immediately available to the State on the first banking day following the due date of payment.

Remit Due Date: Remit Due Date is the date in which you must submit the return for the EFT payment to be considered timely paid.   NOTE: To be considered timely paid an EFT payment must be transmitted by 4:00 p.m. CST on or before the Due Date so that the funds are immediately available to the State on the first banking day following the due date of payment.

Early Filing and Payment, and Warehousing the Payment: If you make your payment prior to the Due Date, the payment will be deducted from your bank account the next business day. However, you can choose to warehouse your payment up to the Remit Due Date so that the payment is not deducted from your bank account until the date you specified.

If you wish for the payment to not be deducted from your bank account until the DUE DATE, you must edit the payment date field and enter that date. You can change this date to any date from the default Payment Date up to the remit due date. Unless you select a later date, the payment will be deducted from your bank account the next business day and paid directly to the government entity(s) listed under Pay To The Order Of.

Late Filing and Payment: If your return and payment are not timely filed and paid, you will be billed the appropriate interest and penalty. You cannot edit the Payment Date field for late payments. The payment will be deducted from your bank account the next business day from the Payment Date.

Pay To The Order Of:

• Alabama Department of Revenue Payments: Payments to Alabama Department of Revenue will be made directly to the State of Alabama’s bank account.
• Self-Administered Jurisdiction Payments: Payments to self-administered jurisdictions will be processed and transmitted to the self-administered jurisdictions’ bank account and NOT to the State of Alabama’s bank account. You cannot cancel EFT payments made to self-administered jurisdictions through this System once the return with payment has processed.

Amount: The payment amount that will be deducted from your bank account.

Click the Continue button to verify the payment. Once verified, click the Authorize button to initiate the payment and receive your confirmation number.

Alabama’s tax rate on cigarettes is 33.75 mills for each cigarette.  This converts to $0.03375 for one stick, $0.675 for a package of 20 cigarettes and $0.84375 for a package of 25 cigarettes. Alabama’s tax rates on tobacco products other than cigarettes (snuff, smoking tobacco, chewing tobacco, and cigars) vary based on weight and the number of cigars received.  View the State Tobacco Tax Rates

To amend Form W-2, you must obtain Form W-2C from Internal Revenue Service and submit a copy to the Alabama Department of Revenue. For Alabama withholding tax changes, the W-2C should be submitted with a corrected Form A-3 marked “Amended.” Corrections to items other than Alabama income tax (i.e. wages, social security number, FICA taxes, name corrections, etc.) do not require an amended Form A-3.

Bulk Filing is a method for third party tax preparers to submit multiple clients’ returns in a single file upload. To receive Third Party/Bulk Filing Status, you must submit the Third Party/Bulk Filing Application. Once approved, you will receive an “Agent” account that you can use to sign on to the MAT system. With an Agent account, and your client’s approval, you will be able to file returns and submit payments on your client’s behalf using a single login. There are two options for filing and paying returns using your MAT login. You can enter the information on the return form on each of your client’s accounts or you can create text files, by tax type, that contain your client’s return and payment information for uploading to the system.

State tax on cigarettes is paid by purchasing revenue stamps and affixing the stamp to the package of cigarettes. Distributors can only purchase stamps from the Alabama Department of Revenue.  Consumers who purchase cigarettes for which the tax has not been paid are required to remit the tax on cigarettes by return.  State taxes on tobacco products other than cigarettes are paid by tax return.  Tobacco wholesalers normally pay the taxes. However, if a retailer or consumer receives untaxed products, it is their responsibility to remit the tax to the Department.

Banking information can be managed through the “My Profile” link in My Alabama Taxes (MAT).

Before you can enter your client’s return information using the tax return form your client must first set their account to allow third party logons. Then you must add your client’s account to your Account List by logging on to MAT and clicking the “Add Access to Another Account” link on the left side of the Home screen. Then you will need to enter your client’s tax account number, E-file Sign on ID, E-file Access Code and the third party password that your client created when setting their MAT profile to allow third party logons. Once the account is added you can access it by clicking the account number link on the accounts list.

There is not a stamp for these products, which are referred to as “other tobacco products” (OTP). The state tax rates vary, and taxes are paid by filing a monthly state tobacco tax return that is due by the twentieth of the month for the previous calendar month’s activity. The tax for regular cigars is based on the number of cigars received, whereas the tax for little cigars, snuff, chewing tobacco and smoking tobacco is based on weight.

As a sole proprietor you do not need to apply for another withholding tax number for opening another business unless that business is operating under a different federal identification number than the sole proprietor. A sole proprietor will file all his business withholding under one state number.

The Bulk Upload method allows you to create a comma delimited text file for each tax type that contains your client’s return and payment information to upload to the system. These files can be created using a spreadsheet program (i.e., Excel) and saved as a comma delimited text file with either a .txt or .csv file extension. A separate file is required for each tax type using the following layouts. Note: If a header row is used during the creation of the file it should be removed prior to uploading since the system will begin importing with the first row of the file. Learn more about Bulk Filing 

Alabama Code Section 40-25-2 states that in addition to all other taxes of every kind imposed by law, every person, firm, corporation, club or association, within the State of Alabama who sells or stores or receives for the purpose of distribution to any person, firm, corporation, club or association, within the State of Alabama, cigars, cheroots, stogies . . . or any substitute therefor, shall pay to the State of Alabama a license or privilege tax. The distributor is responsible for filing a monthly state tobacco tax return and remitting the state tax on all untaxed cigars received for distribution. If the distributor wants to distribute tobacco products into another state, Alabama tax free, they must apply and qualify for a tobacco stamping permit (40-25-16) to become a qualified wholesaler. According to the provisions of Section 40-25-15, only a qualified wholesaler may sell tobacco products exempt from Alabama’s tobacco tax. Also, if the distributor distributes the cigars into a state-administered county, they must file a monthly county tobacco tax return, and pay the county tax for each county in which there was activity. Both returns and tax payments are collected by the Department of Revenue and are due by the twentieth of the month. (Section 40-25-15 provides for a nontaxable sale by a qualified wholesaler or jobber if the sale is to another state, the United States or any instrumentality of the United States, or ships engaged in foreign commerce or coastwise shipping between points in this state and points outside this state. However, the product may be taxable in the state into which it is distributed.)

You will need to file a zero quarterly return in order to avoid receiving a delinquent notice for failure to file. You will not need to file a zero monthly report. If you do not plan on hiring any employees in the near future, you may file Form A-1 and mark the return as Final on line 1 to place your account on inactive status. This will eliminate the need to file the zero returns. You may also inactivate or reactivate the account at a later time by calling the Withholding Tax Section at (334) 242-1300.

No, the Sales and Use Tax Division does not automatically issue a refund check. You will need to complete a petition for refund form.

The taxpayer must provide the Tobacco Tax Section written documentation concerning their effective out-of-business date. To receive a refund for unused stamps, the taxpayer must return the stamps to the Department along with a copy of the purchase invoice to substantiate the stamp sale. If the taxpayer purchased the stamps, and they returned them within the statute of limitations, a refund is issued to the taxpayer for the tax originally paid.

Domestic help in the home is exempt from the withholding tax regulations. Also exempt from withholding tax are merchant seaman, duly ordained ministers, and agricultural employees. For more information on these classes of exemption, please see page 1 of the Withholding Tax Tables and Instructions for Employers.

There is not a state tax on rolling papers. However, some counties do levy a tax on rolling papers. The tax rates range from $0.05 to $0.25 per package.

Overpayments may be taken as a credit on Line 5 of your next withholding tax return. The return on which a credit is claimed must be accompanied by a brief explanation of where the overpayment occurred in order for the Department to verify the overpayment. If filing electronically, please complete the credit claimed information before submitting your return. If a refund is preferred, Form IT:RE-2WH Application for Refund of Income Tax Withholding can be obtained by submitting a written request to the Department. The written request may be sent in MAT under “I Want To” then “Ask A Question”. Original IT:RE-2WH forms are required and photocopies will not be accepted. Refunds generally take anywhere from 10 to 12 weeks.

No. Since the revenue stamp is not affixed to individual sticks of cigarettes, there would be no evidence of tax payment. Section 40-25-2(f), Code of Alabama 1975, states that stamps in the amount of the tax shall be affixed to the box or container from which the tobacco product is sold at retail. In the case of cigarettes, the stamp shall be affixed to the individual package of cigarettes. Taxable tobacco products offered for sale at wholesale or retail without the appropriate revenue stamp affixed in the above manner is subject to confiscation by the Alabama Department of Revenue.

No, however, those electing to voluntarily withhold tax must register for a withholding tax account number with the Department and remit the tax withheld. Forms 1099 reflecting Alabama income tax withheld along with Forms W2 must be submitted with the Form A3 Annual Reconciliation on or before January 31 of the following year.

State stamps may be ordered by permitted wholesalers by logging into their MAT account and placing an order.  See FAQs below on Ordering Stamps through MAT.

The Alabama Department of Revenue offers a FREE electronic service, My Alabama Taxes (MAT), for filing and remitting withholding tax. MAT is an online filing system developed to allow taxpayers to file and pay their withholding tax electronically.

If you are unable to access your account via the Internet, please contact the Department at (334) 242-1300. In order to access your account via My Alabama Taxes (MAT), you will need your withholding tax account number and Sign On ID and Access Code provided by the Department to sign up in MAT.

State-administered county tobacco taxes are paid on cigarettes by purchasing the county revenue stamp from the Alabama Department of Revenue and affixing the stamp to the cigarette package prior to distribution. All cigarette products placed in retail facilities must have the appropriate county stamp affixed; otherwise, the product is subject to confiscation. Consumers receiving untaxed cigarettes and manufacturers distributing promotional cigarettes are to remit the county tax to the Department by filing a monthly tax return. Taxes on tobacco products other than cigarettes (OTP) are paid by all distributors and consumers by filing a monthly tax return. See Form Search

Yes, if your business entity type changed, you will need to apply for a new state withholding tax account number by filing the Combined Registration/Application.

Questions relating to county tobacco taxes not administered by the Alabama Department of Revenue must be directed to the appropriate county commission.

Please view your account online through My Alabama Taxes (MAT) to verify receipt of payment. Since checks take longer to process the Department encourages employers to electronically file and pay. Payments of $750 or more are required to be filed and paid electronically.

The county tax rates on cigarettes are based on a per package basis. County cigarette tax rates vary from county to county according to the language of each Act. County cigarette tax rates range from a low of $0.01 to a high of $0.25 per package. See County Tax Rates

Contact the Withholding Tax Section at (334) 242-1300 or your local Taxpayer Service Center. Please include the following information: employer’s name, address, phone number and number of employees.

These items are commonly referred to as other tobacco products (OTP). Most of the counties impose a tax on these items. The tax rates vary according to each county Act. See County Tax Rates

If your federal identification number changes, you will need to apply for a new state withholding tax account number by filing the Combined Registration/Application available online.

The tax on cigars differs between counties. Standard cigars for state-administered counties are all taxed per cigar, or each, and the rates range from $0.02 to $0.12. Little cigars are taxed by the pack or per each little cigar. The rate per pack of little cigars ranges from $0.04 to $0.12. The rate per each cigar ranges from $0.02 to $0.05. See County Tax Rates

The State of Alabama recognizes the following Federal Code Sections: Section 125 Cafeteria Plan, Section 401K, and Section 403B. For information on other exclusion from gross income, please see page 2 of the Withholding Tax Tables and Instructions for Employers.

Yes, state-administered county cigarette tax is collected by purchasing the stamp from the Alabama Department of Revenue. Some self-administered counties also collect and administer their taxes by using revenue stamps.

ONE SPOT was available to tax filers on October 1, 2013 for tax periods of September 2013 and forward.

Severance pay exemption of up to $25,000.00 is available upon approval from the Department. Please visit the Severance Pay Exemption page. Employees will not receive this exemption unless the Employer applies for the exemption and is approved by ADOR.

Some state-administered counties levy a tax on rolling papers.  The tax rates range from $0.05 to $0.25 per package.  See the tax return for appropriate rates.

Accountants and tax filing services who file withholding tax returns and payments on behalf of employers must register with the ADOR as a bulk filer and must utilize their bulk filer registration when filing withholding tax returns on behalf of their clients. View more information concerning Bulk Filing.

No, ALDOR can only accept information and direction from the local government, not their tax administrator.

Employers and filing agents who submit 25 or more Form W-2s (and/or Form 1099s with Alabama tax withheld) or who have filed and paid electronically during the year must electronically file this information and the Form A-3 online through My Alabama Taxes (MAT) on or before January 31 of the following year.

There are time constraints on updating the ALDOR website and the ONE SPOT system. ALDOR requires notice at least 30 days prior to the effective date of the change. All changes are effective on the first day of a month.

One penalty is for the late filing of the withholding tax return and the other penalty is for late payment of the withholding tax. Please see the billing code explanation enclosed with your letter.

A copy of the duly signed act, ordinance or resolution levying/authorizing the change is preferred. In lieu of a copy of the duly signed levying act, ordinance or resolution a notarized letter from the local government’s mayor, commissioner, or councilman stating what changes are being made is required.

For instructions on adding users, resetting passwords, etc., click on the CAPSLock User Manual from the MVTRIP homepage.

The Alabama Legislature passed Act No. 2006-552 specifying that for each occasion that a business taxpayer is obligated to make a tax payment of $750 or more to the Alabama Department of Revenue, after October 1, 2006, such payment must be remitted electronically through an electronic funds transfer (EFT) method. Voluntary participation of transactions less than $750 is encouraged.

For withholding tax, if you meet the requirements to file through EFT (the current threshold is for payments of $750 or more), you must file and pay electronically. If you do not meet the filing requirements, filing withholding tax electronically is an option.

NOTE: If you file withholding tax electronically, you must also pay electronically.

The tax filer will be able to file and pay that local government’s sales, use and rental tax returns using ONE SPOT. Per Act 2012-279, ALDOR will use the best information available to set up that local government’s taxes in ONE SPOT. It is the local government’s responsibility to insure that updates are provided timely so that ONE SPOT is updated timely. ALDOR requires notice at least 30 days prior to the effective date of a change. All changes are effective on the first day of a month.

You can click “Actions” on the homepage to update designated agent information (including banking information, email address, etc.), request a hold, track the status of a pending application, etc.

On the My Alabama Taxes (MAT) homepage, click on the Help link, then the Technical link.

No, they will already be included in ONE SPOT and will not see a change in the administration, collection or distribution services provided for their locality. State administered localities should continue to contact the Local Tax Section of the Sales & Use Tax Division if there are any changes in their rates, contact and banking information.

After logging in to MVTRIP and selecting the ALTS icon, you will be presented with the ALTS homepage. This screen contains News and Alerts which contains important updates and alerts, pending applications and application search options. Common Actions are listed at the bottom of the homepage which includes starting a new application, interactive reports and submitting applications.

Yes.  The My Alabama Taxes system uses the most up-to-date security technology to assure the privacy of your transactions. In addition, the login and user authentication areas are designed to assure users that only they can access their sensitive tax filing information.

Two types of electronic payments will be allowed through the ONE SPOT filing system, an ACH Debit and an ACH Credit.

ACH Debit payments will be processed by ONE SPOT and deposited into the bank account authorized by the local government. This will be done each business day.

ACH Credit payments are not processed through ONE SPOT; they are initiated by the taxpayer through their banking institution.

You can click Interactive Reports on the homepage to view and create detailed reports about your applications, activity, etc. Reports can be exported as a Microsoft Excel (CSV) spreadsheet or a PDF.

The Access Code and Sign On ID are located in the notification letter you received from the Alabama Department of Revenue.

Yes. There are two options, of which the first option is preferred:

1. Block individual problem ACH Credit taxpayers
2. Block ACH Credit payments completely. This option will be applied to all ACH Credit taxpayers filing a return to that locality.

There are two different application layouts. In the Wizard style, you will be guided step by step through the application process. In the single page style, application information will be entered on a single page entry. You can select your preference under My Settings.

The password is user-generated and case sensitive. If you have forgotten your password and receive an error message, you will need to correctly answer the security questions you selected during the Sign Up process (access this through the link ‘Forgot Password/Locked Out?’).

The Directory will show a listing of certifying e-liquid manufacturers and manufacturers of alternative nicotine products along with a listing of the certified and approved products for sale in Alabama.

The first time an ACH Credit filer does file through ONE SPOT for a non-state administered (NSA), they should have contacted the NSA or its administrator ahead of time to get the correct banking information of where to send the payment, unless the NSA or administrator had proactively notified its known ACH Credit filers of this information (the ALDOR local tax accounts are coded as C in the Local Accounts Lookup).

If you do not receive an ACH Credit payment that is expected, you should first contact that taxpayer to inquire about the payment and if they indicate they sent it anywhere other than to the NSA’s or third-party administrator’s bank account, then inform them of the correct procedures for future payments for that NSA. Inform them they can report at “ONE SPOT” but they will have to initiate payments to each self-administered or third-party entity. Forewarn them that if they make one payment it goes to ALDOR and not to the NSA or 3rd parties and they will be invoiced for the payment. If they want to authorize all of the payments in one place, then they might want to consider changing to ACH Debit instead and let the ONE SPOT system handle the direction of the payments. To change from ACH Credit to ACH Debit, they must contact the ALDOR EFT Unit at: 334-242-0192 ext. 7.

For the current misdirected payment you have two options:

1. Instruct the taxpayer to send the payment again to the correct bank account and contact the place where they directed the original payment to determine what needs to be done to get a credit or refund.
2. Inform the taxpayer that, as a first time error, a one-time consideration will be allowed to have the original payment redirected. This redirection may only occur if the payment was sent to ALDOR. They must contact ALDOR at ONESPOT@revenue.alabama.gov or FAX 334-242-8916 and request that the money be distributed to the locality. ADOR will then get any further information needed from the taxpayer and handle the transaction. If the money was sent anywhere but ALDOR, then the redirection may not be possible; they will need to check with that locality/administrator.

If you have ACH Credit filers who repeatedly ignore your instructions on where to correctly submit the payment, with sufficient information in the addenda record to match the payment to the return, you can give them a final warning that their ability to file an ACH Credit return will be blocked for that locality. To block a problem ACH Credit filer, complete the ‘Request for Individual Taxpayer Denial/Reinstatement of the Ability to Make Payments by the ACH Credit Method’ that can be found on the local government ONE SPOT page

To access the ALTS system, go to the MVTRIP site at https://mvtrip.alabama.gov. Enter your username and password combination and click the ALTS icon. Please note: ALTS is not compatible with Internet Explorer. If you are having difficulty using with Internet Explorer, consider changing to another web browser, such as Google Chrome, Firefox or Microsoft Edge. If you have lost your username or password, you can click on the links at the bottom of the MVTRIP login prompt and your user name or temporary password will be emailed to the email address on file. You can also set a new password by answering your security questions.

Yes. The confirmation number is provided on the Confirmation Page to confirm payment information was successfully submitted.

Any e-liquid manufacturer or manufacturer of alternative nicotine products that submits a certification or renewal as required in § 28-11-17.1, Code of Ala. 1975.

You can click Start a New Vehicle Application on the homepage to begin an application for a certificate of title.

Tax payment transactions are due on or before the due date of the return.

NOTE: EFT payments must be transmitted BEFORE 4:00pm CST on or before the due date, to be considered timely paid.

NOTE: If you have debit block on your bank account, please provide the following information to your bank so that your bank will allow the tax payment(s) to be processed without rejecting:

ADORCCD000	(Company ID #) for Alabama Department of Revenue Payments
2621862182	(Company ID #s) for Non-State Administered (NSA) Local Payments

You may submit the payment at any time up until the due date to be considered timely.

If you submit your payment early before the Due Date, you can choose to warehouse your payment so that the payment will not be deducted from your bank account until one business day subsequent to the Payment Date that you selected. If you choose not to edit the payment date, the payment date will default to the same date you are making your payment and the payment will be made the next business day if your payment is submitted before 4:00 p.m. CST, or two subsequent business days if filed after 4:00 p.m. CST.  If you wish for the payment to NOT be deducted from your bank account until the DUE DATE, you must EDIT THE PAYMENT DATE FIELD and enter that date.  You can change this date to any date from the default Payment Date up to the REMIT DUE DATE.  Unless you select a later date, the payment will be deducted from your bank account the NEXT BUSINESS DAY.

Beginning March 1, 2022, each manufacturer must electronically submit to the department an initial certification application along with the initial application fee through the department’s online portal. Failure to submit the required fee will result in a denial of the application.

A computer with internet access.

You can click Submit Existing Applications on the homepage to submit pending applications. You can select the applications ready to be submitted (or select Application Number at the top to select all applications) and click Submit Selected Applications. Reports can be exported as a Microsoft Excel (CSV) spreadsheet or a PDF.

No. A separate payment is required for each return, otherwise the payment will not match up with the return and your account may not receive proper credit for the payment.

The initial application fee due from every certifying e-liquid manufacturer and manufacturer of alternative nicotine products is two thousand dollars ($2,000). The annual renewal application fee thereafter is five hundred dollars ($500).

Payments will be deposited in the bank account authorized by the local government. A local government may choose to have the funds deposited into a non-local government bank account; completion of the appropriate documents will be required. ALDOR’s liability is limited to depositing the funds into the authorized banking account.

Training videos for basic title transactions are available on the MVTRIP homepage.

If you submit your payment early before the Due Date, you can choose to warehouse your payment so that the payment will not be deducted from your bank account until one business day subsequent to the Payment Date that you selected. If you choose not to edit the payment date, the payment date will default to the same date you are making your payment and the payment will be made the next business day if your payment is submitted before 4:00 p.m. CST, or two subsequent business days if filed after 4:00 p.m. CST.  If you wish for the payment to NOT be deducted from your bank account until the DUE DATE, you must EDIT THE PAYMENT DATE FIELD and enter that date.  You can change this date to any date from the default Payment Date up to the REMIT DUE DATE.  Unless you select a later date, the payment will be deducted from your bank account the NEXT BUSINESS DAY

NOTE: If you have debit block on your bank account, please provide the following information to your bank so that your bank will allow the tax payment(s) to be processed without rejecting:

ADORCCD000	(Company ID #) for Alabama Department of Revenue Payments
2621862182	(Company ID #s) for Non-State Administered (NSA) Local Payments

Beginning March 1, 2022, the certification application and application fee should be submitted between March 1 and April 30 of each year.

Rejected or dishonored ACH Debit payments will be reversed from the bank account currently set up with the payment processor. The local government will be responsible for ensuring a sufficient balance is maintained in the authorized bank account to handle rejected and dishonored payments. The local government’s collection process for unpaid liabilities will then apply.

Applicants must submit an electronic application via https://mvlicense.mvtrip.alabama.gov. If you already have a Dealer Regulatory License, you should use your dealer license log on to apply for a dismantler license. If you don’t have a Dealer license, you must register to setup your account in the mv license system by selecting “In-state registration.” After the registration is completed, click log in to apply for the dismantler license. Each of the fields must be completed in order to move to the next screen. Payment must be made via credit card. Print the required documents and submit to the Department. All required documents can be uploaded in the mv license system. Your application should be reviewed within 2 to 4 business days. If approved, you will receive an email inviting you to login to the system and print your license. If there are errors, you will receive an email requesting corrections.

There are a several reasons why you may not be given the option to pay. If you are trying to pay Business Privilege Tax (Form CPT or PPT) or Corporate Income Tax (Form 20C or 20S) and If you have not previously filed a return with the Department, you will not be given the option to pay these taxes and will not be able to use the system as your method of payment. Also, verify that the access code and sign-on id being used is designated for the particular tax attempting to be paid. If you are still unable to make a payment, and none of the above applies, please contact the Alabama Department of Revenue at 1-877-256-2447 or (334) 353-7659.

The Directory will be available beginning May 1, 2022.

If a local government’s authorized bank account is closed prior to the processing of a rejected or dishonored payment, and no new bank account has been set up with the payment processor, the local government will be responsible for reimbursing the payment processor for the rejected or dishonored payment.

$50,000 SURETY BOND-The signed bond and Power of Attorney must be submitted with the dismantler license transmittal document. The bond form will be available when the electronic application has been completed. LICENSE COST-$225.00. Must be paid online with a credit card. Dismantler licenses renewed after September 30th will be subject to a 15% penalty. NMVTIS ID Number-Anyone applying for a dismantler & parts recycler license must already have a National Motor Vehicle Title Information System registration number. If you need to apply for an NMVTIS number, you may do so at: http://www.aamva.org/nmvtis-Reporting-Service/ or for more info: http://www.vehiclehistory.gov/nmvtis_auto.html. THE NMVTIS NUMBER IS MANDATORY.

No, if you have not previously filed a return with the Department for the new election, you will not be given the option to pay and will have to use another method of payment. The option to make payments under your new election will be granted once a return is on file with the Department.

Manufacturers or retailers that violate any of the provisions of Title 28, Chapter 11, may be subject to a five hundred dollar ($500) fine per offense. This fine may be imposed for failure to submit the initial certification and application fee by the due date.

The annual renewal application and annual renewal application fee must be received by the department during the annual renewal period of March 1 – April 30 to be considered timely.  If the manufacturer’s certification expires, the manufacturer must remit the initial application fee with the required application and associated penalty, if applicable, to be re-certified and have its products certified/approved for sale and placed back on the Directory.

When an electronic payment is received by ALDOR in error, the payment will post to the taxpayer’s ALDOR local tax account. ALDOR will not be able to automatically transfer these payments to the non-administered local government due to the possibility the taxpayer’s payment will reject after ALDOR has transferred the payment, causing complicated collection issues. ALDOR will need the taxpayer to advise the Department with what to do with that payment.

A person, firm or corporation shall be presumed to be engaging in the business of an automotive dismantler and parts recycler if such person, firm or corporation shall possess 10 or more inoperable motor vehicles for more than 30 days. This does not include licensed repair businesses holding vehicles awaiting repairs, or licensed junk dealers holding vehicles for the purpose of recycling scrap metal. Further, it does not include any entity which repairs reconstructs or reconditions its own vehicles for its own use or which disposes of a vehicle acquired for its own use. (Section 40-12-410, Code of Alabama 1975)

Contact the EFT Unit at: 1-877-256-2447 or 334-353-7659.

Effective May 18, 2017, you will be able to submit state and county cigarette tax stamp orders through our My Alabama Taxes (MAT) portal.

The only non-administered local government taxes to be processed through ALDOR will be payments received as the result of legal action, such as final assessment, garnishments, and liens, entered into when the local government was state administered. Payment data for these payments will be available during the first week (5-10 working days) of the month following the tax collection period through the ALDOR website.

Every person, firm, or corporation desiring to engage in the business of an automotive dismantler and parts recycler shall apply by submitting an application electronically at the required application and fee at https://mvlicense.mvtrip.alabama.gov The license year runs from October 1 through September 30 and it must be renewed by October 31st each year. After October 31st, a 15% penalty and applicable interest will be charged. (Section 40-12-415, Code of Alabama 1975)

Taxpayer registrations have no expiration date and remain active until closed or inactivated.

Both state tobacco stamps (consignment and cash/EFT orders) and county tobacco stamps (cash/EFT only) administered by the Department may be ordered via MAT.

A computer with internet access.

COST-$10.00 per card. Limit-3 per license year. Previous year BID cards may be used until October 31st of each year. Licensed dismantlers from other states may also apply for BID cards. Out of state license holders should register your account by selecting “out of state registration” if logging into the MV license system for the first time. You must upload a legible copy of the dismantler’s license issued by another state. Note: There is no charge for the out-of-state dismantler account. The only charge is for the BID cards. Log onto the Motor Vehicle License Portal: https://mvlicense.mvtrip.alabama.gov. Click on the plus sign to apply for a BID card. Fill in each application for the individual cardholder. Please note that whatever you type on the application will appear on the card, so verify full names, spelling and capitalization. The information should match the applicant’s identification (driver’s license or non-driver ID). You must upload a legible copy of the applicant’s current driver’s license and the dismantler’s license issued by another state. Payment must be made via credit card. You will receive notice of approval via e-mail when your buyer ID card has been approved or disapproved. When approved, you should be able to log in to your account to view and print your buyer ID card.

To close a business tax account administered by the Sales & Use Tax Division, complete and mail the Business Closing Form.

To close your withholding tax account, select the box on Line 1 of Form A-1 or A-6. You will be instructed to complete Form A-7.

To cancel your permit or registration number associated with Tobacco or Storage Tank Trust Fund Charge Taxes, you may download the Permit/Registration Cancellation Form. Complete and mail to the address at the top of the form.

This system operates in “real time”. Therefore, once an order has been submitted our staff is being notified within the system that a new order has been received and is ready to be fulfilled. The quickest and most effective way to contact us would be to call 334-242-9627 immediately so that we can cancel the order. Because this system operates in “real time”, please review your order thoroughly – specifically the stamp type and quantity – before submitting it to us.

Any representative of the designated agent can attend. Please ensure that the representative brings a copy of your banking information and your designated certificate or the designated agent number.

The Alabama Legislature passed Act No. 2006-552 specifying that for each occasion that a business taxpayer is obligated to make a tax payment of $750 or more to the Alabama Department of Revenue, after October 1, 2006, such payment must be remitted electronically through an electronic funds transfer (EFT) method. Voluntary participation of transactions less than $750 is encouraged.

For withholding tax, if you meet the requirements to file through EFT (the current threshold is for payments of $750 or more), you must file and pay electronically. If you do not meet the filing requirements, filing electronically is an option.

Once a “new line item” – your stamp type and quantity – has been saved to an order it can be edited by entering the correct count. You can also choose a new type from the drop down if you select the incorrect one.

Upon the completion of the Third Party Designation Form, ALDOR can provide the returns, payments and payment data files to the authorized third party administrator.

There is no cost to attend the class.

If a taxpayer, who meets the EFT threshold, fails to pay electronically, a penalty of 10% of the tax can be applied.

For withholding tax, if you meet the requirements to file through EFT (the current threshold is for payments of $750 or more), you must file and pay electronically. Substantial penalties can be assessed for noncompliance.

We use FedEx shipping. There is an area on your order form where you can choose whether you want pickup, overnight or 2-day delivery. Please use this feature to let our staff know the preferred shipping method. If the FedEx account number is incorrect please make the necessary changes.

The ONE SPOT system will allow returns to be filed with ACH Debit and ACH Credit method payments only. The system will not allow an ACH Debit taxpayer to complete their return filing without completing the necessary information to authorize the ACH Debit payment. The ACH Credit payment is separate from the ONE SPOT system and must be initiated by the taxpayer through their banking institution. Returns successfully submitted for ACH Debit and ACH Credit taxpayers will be exported to the local government.

Yes, all new companies are required to attend the class if you are retail dealer.

ADOR is providing public access to computers in the taxpayer service centers located throughout the state. In addition, the public libraries have computers available to the public at no cost. To locate a taxpayer service center near you please visit a Taxpayer Service Center.

No, the system uses the system date that the order was created. Therefore, orders dated for the future are unavailable. If multiple orders are submitted on the same day before the 1 p.m. cut off, they will be processed for shipment that day; the related invoices would all have the same invoice and due dates.

The primary contact is through: ONESPOT@revenue.alabama.gov

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Please go the website below for the next available Designated Agent Training class. https://revenue.alabama.gov/motor-vehicle/etaps-electronic-title-application-processing-system/training-schedule/

Upon selecting the Tax Account ID, select the Pay link on the period that you want to make a supplemental payment.

The person or persons authorized by you to access MAT/submit your stamp order will receive a confirmation when they click on the “submit” button that the stamp order has been submitted to the Tobacco Tax Section. Once the order has been fulfilled, the invoice associated with the order will be available in MAT for viewing and payment, if applicable.

Yes. The TTY number is (334) 242-3061.

Sales, Use and Rental taxes for all cities and counties can be paid online with the department. All state administered and certain self-administered city and county lodging taxes can be paid online as well. As part of ONE SPOT or the Electronic Filing Services provided for lodgings tax, the electronic data and payments for the non-state administered cities and counties will be transmitted to the local government or its tax administrator.

No. However, the cigarette tax stamp ordering system is not tied to consignment balances. Therefore, state consignment customers must be aware of their available consignment balance and place orders within their bond limit. Failure to do so will result in the stamp order being modified to accommodate the available balance.

The IRS can be reached by calling 1-800-829-1040, visiting their website at www.irs.gov, or you can contact to your local IRS office. Go to https://www.irs.gov/help/contact-your-local-irs-office to find your local IRS office.

Dealer and motorcycle dealer plate restrictions: • New motor vehicle dealers may obtain a combined total of 35 dealer and motorcycle dealer license plates • Used motor vehicle dealers may obtain a combined total of 5 dealer and motorcycle dealer license plates • Licensed new or used dealers may purchase an additional combined total of 25 dealer and motorcycle dealer license plates if they complete applications for certificates of title for 300 or more title transfers in this state during the previous dealer regulatory license year. There are no limitations on the number of manufacturer and motorcycle manufacturer plates that can be purchased by manufacturers. (Section 40-12-264, Code of Alabama 1975)

The first time you Sign Up to use My Alabama Taxes (MAT), you will need your tax account number, Sign On ID, Access Code. You must have a valid tax account number with the Alabama Department of Revenue to use the MAT payment system; or, if your tax payment does not require a tax account number, you must have filed a tax return with the ADOR within the past three years.

You can change your address on-line if you have a My Alabama Taxes Account (MAT).

To change your address using your MAT account:

Log into your MAT Account.
Click on the “Names and Addresses” tab.
Then click on your address.
Click “Edit”.
Make the necessary changes.
Then click “Verify Address”.
Click the select hyperlink next to your verified address.
Then click save.

If you do not have a MAT account and need your address changed/update, go to our website and complete the Change of Address form at https://www.revenue.alabama.gov/wp-content/uploads/2021/10/fchangeofaddress.pdf

• May be used on vehicles on temporary loan from a dealer to a customer whose vehicle is being serviced or repaired by the dealer. • May be used on vehicles on temporary loan to a high school for the purpose of student driver education. • May only be displayed on vehicles in the dealer’s/manufacturer’s inventory. • May be used for one payload trip only on trucks or truck tractors in a dealer’s inventory with more than 2 axles on the power unit or a GVW exceeding 26,000 pounds. Limited to 72 hours of usage. If the dealer charges customers a fee for the uses above, dealer plates cannot be displayed on the vehicle. Motor vehicle dealers may display standard plates on vehicles in a dealer’s inventory. Ad valorem tax is not due when this occurs. (Section 40-12-264, Code of Alabama 1975)

Yes, but only if the unpaid billing or assessment has not been transferred to the ADOR’s Collection Services Division (CSD).  If the unpaid liability has been transferred to CSD, please contact the CSD at (334) 242-1220 to inquire about available payment methods.

Any company signed up to use My Alabama Taxes with a Master Web Login should submit garnishment answers and/or payment online directly through the My Alabama Taxes website.

In order to protect your privacy, our office cannot send copies of individual tax returns to you electronically. In order to obtain a copy of your Alabama tax return:

You may mail in an Alabama Form 4506-A Request for Copy of Tax Form or Individual Income Tax Account Information. There is a $5.00 fee for this information, and we also ask that you allow 8 to 10 weeks for Processing. You may print a copy of this form by following this link: http://www.revenue.alabama.gov/wp-content/uploads/2017/05/f4506a.pdf

After the dealer license has been obtained, the dealer must visit the county licensing office to purchase the appropriate privilege license(s) (Sections 40-12-51, 40-12-62, or 40-12-169). Dealer plates will be issued by the Department of Revenue, contingent upon proof of the appropriate privilege licenses. Dealer plates may be requested in the Motor Vehicle License portal Manufacturers must present their Section 87 license in order to purchase manufacturer license plates.

Yes, but payments must be cancelled the same day by 4:00 p.m. Central Time, while the status of that request shows as “Pending”.  Click on the pending request, then click the “Withdraw” link then the “Confirm” button.

If you know or even suspect someone has stolen your identity, complete and submit an Identity Theft Affidavit. You should also visit, https://revenue.alabama.gov/services/alabama-taxpayer-identity-theft-tax-fraud/ and https://www.irs.gov/identity-theft-central.

If a dealer or manufacturer license plate is lost or stolen, this fact must be reported to law enforcement and a report maintained for audit purposes. If a plate becomes mutilated to the point that it is illegible, the plate must be returned to theDepartment, and a replacement plate will be issued upon payment of the appropriate fee (Section 40-12-265, Code of Alabama 1975). If a dealer withdrawn a vehicle from inventory, the licensed dealer shall purchase an Alabama license plate and register the vehicle. Motor vehicle dealermotorcycle dealer, and manufacturer license plates may not be used in lieu of regular issued license plates as a means of avoiding registration and ad valorem tax requirements.

Please contact the Alabama Department of Revenue at 1-800-322-4106.

All credits that require pre-certification must be submitted using your MAT Financial Institution Excise Tax Account.  The credits that require pre-certification are:

Full Employment Act of 2011

Veterans Employment Act – Employer Credit

2013 Alabama Historic Rehabilitation Credit

Apprenticeship Tax Credit

Income Tax Capital Credit*

*Income Tax Capital Credit – Project Entities submit the Annual Report (Form AR-C) through MAT under the tax period in which it will be utilized.  For Financial Institutions, the Annual Report and KRCC are now combined. See Income Tax Capital Credit.

Follow the instructions at the bottom of the most recent billing letter you receive from the Collection Services Division. If you have any questions, contact a Revenue Compliance Officer by calling 334-353-8096. Checks or money orders should be made payable to the Alabama Department of Revenue. Always write your assessment number and account number on the check. When using a social security number, mask the number using the following format: XXX-XX-1234.

Mail your payment to the following address:
Alabama Department of Revenue
Collection Services Division
P. O. Box 327820
Montgomery, AL 36132-7820

To make payments and view your account online, visit My Alabama Taxes.

Need to visit in-person? Click here to locate your nearest Taxpayer Service Center location and make an appointment.

You have several available resources for assistance:

Specific instructions for all three of Alabama’s income tax returns are available on this website or in print.
Submit your questions via the Help Center.
Contact the Alabama Taxpayer Service Center nearest you. Go to https://revenue.alabama.gov/taxpayer-service-centers/ for contact information or to schedule an appointment.

• New or used dealers or wholesalers may transport vehicles within their inventory using these plates. • Motor vehicle rebuilders may use dealer transit plates to move vehicles to and from repair points as necessary to complete the restoration or may be moved as permitted by ADOR for inspection. If the dealer, rebuilder, or wholesaler license is revoked or forfeited, all dealer/dealer transit plates shall be returned to the license plate issuing official within 10 calendar days.

In most cases this change must be initiated through the EFT Unit.  Please contact a representative for additional information at 1-877-256-2447 or 334-353-7659.

These credits will be subject to an approval process when the tax return is filed claiming the credit.  The following are credits that do not require pre-certification through MAT:

Sales Tax Credit

New Markets Credit

Investment Credit (Alabama Jobs Act)*

*Investment Credit (Alabama Jobs Act) – The approval of this credit is managed through the Department of Commerce.  Once the Department of Commerce has approved the annual certification, the Alabama Department of Revenue will notify the investing company to complete an allocation schedule through MAT.  See Investment Credit.

For additional information on any of these tax credits, please visit the Department of Revenue’s website at: Income Tax Incentives.

The department may seize a state tax refund to reduce a tax liability. The department may use any other collection method allowed by law as needed to collect the tax liability.

For assistance with your bankruptcy, please contact our Legal Division at 334-242-9690.

• Dealer: $25.00 • Dealer motorcycle: $17.00• Manufacturer: $25.00 • Motorcycle manufacturer: $17.00 These fees cannot be refunded or prorated.

1. Log into MAT using your User ID and Password.
2. Under the “Financial Institution Excise Tax” Account Type, click on “Submit a credit claim”.
3. Enter the information requested for the credit claim: Credit Type, Filing Period, Credit Amount, and upload attachments (include documentation to verify the authorization of the credit). Select “Next.”
4. Review the information entered in Step 4, select “Previous” to edit the information or select “Submit” to send the credit claim through for review.

The United States Bankruptcy Code prohibits creditors from taking actions to collect certain debts while a bankruptcy case is pending and the automatic stay is in effect. If you are currently in a bankruptcy case, contact the Collection Services Division at 334-353-8096 immediately upon receiving a Final Notice Before Seizure and provide information about the bankruptcy case, including the bankruptcy case number. If you have questions about your tax liability in relation to a pending or prior bankruptcy case, please seek legal counsel from your bankruptcy attorney.

For assistance with your garnishment, please contact our Collections Services Division at 334-242-1220.

Rental or lease vehicles Tow trucks Service trucks or vans Other service vehicles Penalties $200 for first violation $500 for each subsequent violation Willful misstatements/documents filed with erroneous information in order to obtain license plates carry a criminal penalty of a Class A misdemeanor and a civil penalty of $1,000 to be assessed by the department. Violating the dealer license law is a Class A misdemeanor. $5,000 civil penalty for failure to maintain a blanket motor vehicle liability insurance policy. (Section 40-12-264, Code of Alabama 1975)

Financial Institution Excise Tax filers needing assistance with the credit claim process and/or Financial Institution Excise Tax filers who have questions about available tax credits should call the Corporate Income Tax Section at (334) 242-1200.

(§40-2A-4(b) (6)), Code of Alabama 1975, authorizes the Department of Revenue to enter into a payment agreement when it will facilitate collection of a tax liability. Completion of the Collection Information Statement and enclosing a payment does not automatically guarantee an installment payment agreement will be extended. Please note that installment payment forms can only be submitted if you currently have a final assessment in the Collection Services Division.

Collection Information Statement – Form C:41E(6/06)

If you know you cannot file your return by the due date, you do not need to file for an extension. You will automatically be granted an automatic six-month extension until October 15th to file. NO EXTENSION FORM (PAPER OR ELECTRONIC) IS REQUIRED TO BE FILED. There is no extension for payments.

If you anticipate that you will owe additional tax on your return you should submit your payment with a payment voucher (Form 40V) by April 15th. Except in cases where taxpayers are abroad, no extension will be granted for more than 6 months. An extension means only that you will not be assessed a penalty for filing your return after the due date. Interest on the additional tax due from the due date of the return and any penalties will be assessed if applicable to your return.

You can obtain the 40V from our forms page https://revenue.alabama.gov/forms/ enter “40V” in the search and select the 40V for the tax year you are paying.

You may also make an extension payment online via https://myalabamataxes.alabama.gov/ or https://www.alabamainteractive.org/taxextension/.

• Prospective purchasers, limited to 72 hours of use • Owners of the dealership • Partners of the dealership • Corporate officers of the dealership • Employees of the dealership

Ex-spouses remain individually liable on a final assessment entered on a joint tax return, even if the parties have mutually agreed that only one of the parties will be responsible for payment. Such decisions are not binding on the Alabama Department of Revenue.

Yes, almost any return that can be filed electronically for the IRS can also be filed electronically for Alabama. For more information go to PC Online Filing, scroll down to “Online & CD/Download Products”.

You can also electronically file for free through My Alabama Taxes (MAT). For more information on MAT filing go to https://revenue.alabama.gov/services/my-alabama-taxes-sign-up/.

• Wholesalers • Rebuilders • New and used dealers

Check with your Authorized IRS E-file Provider to determine if this option is available to you! Almost any return that can be filed electronically for the IRS can also be filed electronically for Alabama. More on the Alabama Electronic Filing Program.

Dealer and motorcycle dealer plates may be obtained by licensed motor vehicle dealers. Manufacturer plates may be obtained by manufacturers of private passenger automobiles, motorcycles, trucks, truck tractors, or trailers, if the manufacturing facility is located in Alabama. (Section 40-12-264, Code of Alabama 1975)

To view state properties currently for sale by the Collection Services Division that were acquired through a sheriff’s sale for unpaid tax final assessments, visit ALDOR eBuy for more information on how to submit a bid online.

The Simplified Short Form or 40EZ is available online to taxpayers who meet all of the following requirements:
• Is an Alabama resident.
• Has filed an Alabama Income Tax Return in a prior year or has a valid Alabama Driver’s License.
• Has a filing status of either Single or Married Filing Jointly.
• Has not made any estimated tax payments for the tax year.
• Has a total combined wage income of less than $100,000.
• Has no reportable income other than wages (no interest, dividends, retirement, pension, rents, gains, losses, etc.).
• Will claim no dependents.
• Will claim no itemized deductions.
• Will claim no federal income tax deduction.
• Will claim no income tax credits or adjustments to income.

Go to https://myalabamataxes.alabama.gov/ under “Quick Links” for Individuals, select the “File a Simplified Short Form 40EZ”. Note: The link may not be available before the IRS opens for e-file opens or after the due date of the return.

Since the only deductions allowed filing the simplified short form are the optional increased standard deduction and personal exemption, a taxpayer may benefit from filing a Form 40 rather than a Form 40EZ. The Form 40EZ is beneficial to those who have only wages and meet the requirements shown above. If you need to amend your Form 40EZ for any reason you will need to submit a paper Form 40 or Form 40A.

Additionally, by filing a Form 40EZ you agree to the following statement before submitting your return.

“Pursuant to Act 2017-405, Ala. Acts 2017, by claiming the optional, increased standard deduction, I acknowledge that I am knowingly and voluntarily foregoing any right to claim the federal income tax deduction otherwise allowed by section 40-18-15, Ala. Code 1975. I also acknowledge that I am knowingly and voluntarily foregoing the right to claim any and all other deductions, credits, and exemptions that would otherwise be available to me.”

All dealers are required to become a designated agent.

All forms are available in downloadable form on this web site. For the most used current year forms go to Individual Income Tax – Alabama Department of Revenue. For additional forms including prior year forms go to https://revenue.alabama.gov/forms/?d=income, you can filter by year and category or search for the form you need.

Current forms and booklets are also are made available at the nearest Alabama Taxpayer Service Center. Go to https://revenue.alabama.gov/taxpayer-service-centers/ for location and contact information.

You may also place an order online for forms to be mailed to you by going to https://revenuealabama.myprintdesk.net/DSF/Smartstore.aspx#!/DefaultLogin/.

Designated Agent Qualification Requirements: Licensed Alabama Motor Vehicle Dealers must have a current Dealer License. Licensed financial institutions – Submit a copy of their Title 5, Chapter 19, State Banking License or equivalent. Pawnshops – Submit copy of Alabama Pawnshop License. Insurance companies Towing companies Out of state financial institutions (manufactured homes only) – Submit copy of company’s State business or regulatory license. Law Firms (manufactured homes only) – Submit copy of document evidencing that a principal of the firm is admitted to the State Bar. Title Agents (manufactured homes only) – Submit copy of certificate of authority issued by the Alabama Department of Insurance. Access the designated agent package (ALTS).Please note: the dealer regulatory license bond satisfies the designated agent bonding requirement. Non-dealers are required to post a surety bond in the amount of $50,000, payable to the State of Alabama. When a completed package is received by the Department, the designated agent account will be set up in ALTS and a designated agent certificate will be sent to the applicant. All designated agents are required to attend complete a training course before their ALTS account is activated and they are allowed to process title applications through ALTS. Upon activation, the administrator can create additional users for the dealer and submit title applications.

The effect of the U.S. Supreme Court’s decision in South Dakota v. Wayfair, Inc. on June 21, 2018, is that an out-of-state seller with no physical presence in Alabama (i.e., remote seller) is required to collect and remit Alabama sellers use tax through the Simplified Sellers Use Tax (SSUT) program if total retail sales (taxable and nontaxable) into Alabama for the previous calendar year are above $250,000.  Remote sellers with sales below this amount may also apply to participate in the SSUT program.  Alternatively, this obligation may be satisfied by collecting and remitting under Alabama’s traditional state and local use tax regime.

Complete a new Individual Tax Return, making any necessary changes.
Check the “Amended” box at the top of the first page of the return.
Attached a detailed explanation page of all the changes made to the return.
If you are making changes to any of the following Schedules (A, B, C, CR & DC, E, or F), please be sure to attach a copy of the corrected schedule to your amended return.

Mail completed return and supporting documentation to:

Alabama Department of Revenue
Individual & Corporate Tax
P O Box 327464
Montgomery, AL. 36132-7464

When completing the amended return, please be sure to include any previous refund you were due/previous payment(s) made.  Failure to do so will result in a miscalculation of the amended refund or amount due.

No. The applicant must have an established place of business in Alabama. Please click on the link below for the established place of business requirements. https://revenue.alabama.gov/wp-content/uploads/2017/05/810-5-12-.01.pdf

A remote seller is an out-of-state seller that has no physical presence in Alabama.

In order to protect your privacy, our office cannot send copies of individual tax returns to you electronically.  In order to obtain a copy of your Alabama tax return:

You may mail in an Alabama Form 4506-A Request for Copy of Tax Form or Individual Income Tax Account Information.  There is a $5.00 fee for this information, and we also ask that you allow 8 to 10 weeks for processing.  You may print a copy of this form by following this link: http://www.revenue.alabama.gov/wp-content/uploads/2017/05/f4506a.pdf

All remote sellers directly selling over the $250,000 threshold of total retail sales delivered into Alabama the previous calendar year are required to collect and remit taxes on sales into Alabama beginning on October 1, 2018. New standards for administering simplified sellers use tax laws for remote sellers will be developed by rule, with a small seller exception for remote sellers who do not have annual sales of products and services into the state of more than $250,000.   Any small seller exception adopted will not apply to sellers with a physical presence in Alabama.  However, remote sellers with sales below the threshold may still apply to participate in the simplified sellers use tax program.

Calculating the $250,000 Threshold:

The calculation of the $250,000 sales threshold for out-of-state sellers and marketplace facilitators provided for in Rules 810-6-2-.90.03 and 810-6-2-.90.04 should only include retail sales made directly by the seller, whether taxable or non-taxable.  Sales that should not be included in the calculation are wholesale sales for resale where the buyer presents an Alabama issued sales tax license/resale certificate and any sales taking place through a SSUT participating marketplace that is collecting Alabama taxes on behalf of the marketplace sellers.

Yes. According to Reg. 810-3-2-.01- Individuals domiciled within Alabama (residents) are taxable on their income, whether earned within or without Alabama, subject to certain exclusions and exemptions as provided under Alabama income tax law, regardless of their physical presence within Alabama at any time during the taxable year. Alabama residents should file a Resident Individual Income Tax Return, Form 40 or 40A, each year.

No, all documents should be uploaded in the MV license system.

Alabama requires remote sellers to begin collecting and remitting on October 1, 2019. To ensure the remote seller’s registration is properly processed by October 1, 2019, the remote seller should complete the registration at least three weeks prior to October 1, 2019. The remote seller may indicate a first sales date of October 1, 2019 on the application. A remote seller may apply or register and begin collecting tax at any time prior to October 1, 2019, but the first date of collection should be consistent with the first sales date indicated on its application.

Yes. According to Reg. 810-3-15-.21 – Nonresident individuals receiving taxable income from property owned or business transacted (including wages for personal services) within Alabama are taxable on such income from within Alabama. They should file a Nonresident Individual Income Tax Return, Form 40NR, each year.

Applications for an Alabama dealer regulatory license must be submitted to the department electronically. Click here to apply: https://mvlicense.mvtrip.alabama.gov. Upon submission of the license application, a transmittal sheet will be provided that lists which documents must be submitted to the department. Note: If there are outstanding liabilities resulting from penalty assessments for license plates, licenses will not be renewed.

Remote sellers can apply for participation in the SSUT program, to begin collecting and remitting Alabama’s simplified sellers use tax, by clicking on the “Obtain a new tax account” link on the My Alabama Taxes website:  https://myalabamataxes.alabama.gov.

Please allow 24 to 48 business hours after electronically filing your return before checking on your return or your refund status. If our office shows no record of receiving your tax return after that time, please check your submission for a rejection before you resubmit your return electronically or mailing a copy to the appropriate address indicated on your return.

All licensees are required to submit to the department a continuous bond in the amount of $50,000. All dealers are required by law to become designated agents of the department. The dealer bond also satisfies the designated agent bonding requirement. (Section 40-12-398, Code of Alabama 1975)

Remote sellers that were registered in Alabama prior to the U.S. Supreme Court’s decision in South Dakota v. Wayfair, Inc., are not impacted by this decision and may continue to collect and remit sales and use tax or apply for participation in the SSUT program.

Please allow 6-8 weeks from the time you mailed your return to begin checking the status of your return or refund status. If our office shows no record of receiving your tax return after that time, you may submit it electronically or mailing another copy to the appropriate address indicated on your return.

Master Dealer License $125.00 Each additional place of business: $ 5.00 Off-site sales license: $25.00 Master Off-site Sales License $25.00 (Off-site sales licenses must be purchased at least 10 calendar day prior to sale.)

Remote sellers who are required or elect to collect and remit tax should do so on all sales of taxable products and services into Alabama unless an exemption applies (e.g., resale certificate, exemption certificate, direct pay permit) or the sales occur through a SSUT participating marketplace that is collecting Alabama taxes on behalf of the marketplace seller.  The exempt sales and eligible marketplace sales should be included in the Gross Sales Amount and Deductions amount reported on the return.

No, the fee applies at the point of sale from the retailer to the consumer.

You can access the link to verify your return by going to https://myalabamataxes.alabama.gov/, look for “Verify My Return” under the “Quick Links for Individuals”.  You are not required to log in to MAT to complete this task.

Each dealer must maintain blanket liability insurance coverage for all vehicles owned or associated with the business. Minimum insurance limits are: $25,000 bodily injury/person/accident $50,000 combined bodily injury/accident $25,000 property damage/accident or a combined single limit of $75,000/accident (Section 402-12-392, Code of Alabama 1975)

If a remote seller registers for a SSUT account based solely on the U.S. Supreme Court’s decision in South Dakota v. Wayfair, Inc., the remote seller is not required to collect and remit SSU tax on sales that occurred prior to October 1, 2019. A remote seller may voluntarily register and collect simplified sellers use tax at any time prior to October 1, 2019.

No, effective August 4, 2004, this fee does not apply to tires used on devices moved exclusively by human power.

The MAT system only recognizes that a return is missing.  It does not take into account whether or not you met the filing requirement for that particular tax period.  If you were not required to file a tax return for that tax year, please disregard the notification.

Processing time is approximately 3-5 business days from when the documents are received by our Department.

See a comprehensive list of tax types required to register through MAT.

Remote sellers should collect and remit tax on all taxable sales into Alabama, including sales made online, through a marketplace, catalog sales, etc. starting October 1, 2019, with the exclusion of sales taking place through a participating marketplace where the marketplace collects and remits on behalf of its 3rd party sellers. A remote seller who exclusively sells through a participating marketplace is not required to register for a sales/use tax account with the State of Alabama.

Yes, the fee is on the sale of a tire.

Form 40 No Payment:

Alabama Department of Revenue, P O Box 154, Montgomery, AL 36135-0001.

Form 40 with Payment:

Alabama Department of Revenue, P O Box 2401, Montgomery, AL 36140-0001

Form 40A No Payment:

Alabama Department of Revenue, P O Box 327465, Montgomery, AL 36132-7465

Form 40A with Payment:

Alabama Department of Revenue, P O Box 327477, Montgomery, AL 36132-7477

Form 40NR –

Alabama Department of Revenue, P O Box 327469, Montgomery, AL 36132-7469

You can only obtain the bond and insurance form by applying for a dealer license.

All entities are required to register for My Alabama Taxes (MAT). It’s a quick and easy way to file tax returns, make payments, view letters, manage your accounts, and conduct other common transactions. The following information is required to register for a tax account within MAT:

• Legal Name
• Location (Street Address)
• Contact Information
• Officer/Owner Information
• FEIN
• Date of Organization or Qualification
• NAICS Code
• Entity Subtype
• Commence Date

An in-state seller who exclusively sells through a participating marketplace, where the marketplace collects and remits on behalf of its 3rd party sellers, is not required to register for a sales/use tax account but should instead apply for an exemption certificate with the State of Alabama. (The in-state seller must have the exemption certificate to purchase items for resale tax exempt.)

If the same tire is retread multiple times by the same consumer, then the fee only applies to the first time the retread tire is purchased; however, if the retread tire is processed multiple times and sold to different consumers each time, then the fee would apply each time the retread is resold.

Generally, your Alabama Individual Income Tax Return is due on April 15th, unless the 15th is a weekend or holiday, then the return is due the next business day.

All new and used motor vehicle dealers, including motorcycle and trailer dealers (excluding trailers not subject to titling), wholesale dealers, and rebuilders. (Section 40-12-391, Code of Alabama 1975)

No, the online registration system is a free service to taxpayers.

SSUT participants are required to file monthly returns and remit monthly payments through the MAT (myalabamataxes.alabama.gov) online system.  Participants may also apply to make payment by ACH Credit payment method.

Yes.

Part year residents whose filing status is “Single” must file if gross income for the year is at least $4,000 while an Alabama resident. Part year residents whose filing status is “Married Filing Separate Return” must file if gross income for the year is at least $5,250 while an Alabama resident. Part year residents whose filing status is “Head of Family” must file if gross income for the year is at least $7,700 while an Alabama resident. Those whose filing status is “Married Filing Joint Return” and whose gross income for the year is at least $10,500 must file an Alabama Individual Income Tax Return while an Alabama resident.

Nonresidents must file a return if their Alabama income exceeds the allowable prorated personal exemption.

To print or reprint your license, login to the MV license system with your username, click on “My Application” then go to “Docs” and click on the printer icon, then you will click on download or reprint the license.

View tax types which may be registered online.

SSUT returns are filed through Alabama’s online MAT system.  Payments are also made through the MAT system or through the ACH Credit payment method.  The website for MAT is:  myalabamataxes.alabama.gov.

No, this fee is only on the sale of tires.

Go to our website http://www.revenue.alabama.gov/ enter in search General for General tax forms.

The primary location is included in the license fee. There is a $5.00 charge per additional location. (Section 40-12-395, Code of Alabama 1975)

Applications are processed with three to five business days.

The SSUT 8% flat tax applies to all sales regardless of the locality shipped to in Alabama. The collection and remittance of the simplified sellers use tax relieves the eligible seller and the purchaser from any additional state and local sales or use tax on the transaction.

No. All governmental organizations, whether federal, state, or local governing bodies, are exempt from payment of this fee.

Go to our website http://www.revenue.alabama.gov/ enter in search General for General tax forms.

A $5 fee is only required when additional locations are added to the license.

No. You will receive the tax account certificate, containing the account number, by mail.

SSUT participants are not subject to audit by an Alabama locality for SSUT, but may be audited by the Alabama Department of Revenue.

No, the Department of Revenue  is only responsible for collecting the environmental fee. According to the Alabama Department of Environmental Management (ADEM), nothing has changed regarding the disposal of the scrap tires.

For assistance with your bankruptcy, please contact our Legal Division at 334-242-9690.

The licensed dealer must apply for an off-site sales event license at least 10 calendar day prior to conducting the off-site sale. The application fee is $25. The off-site sale events shall not exceed 3 per dealer license year with each sale not to exceed 10 consecutive calendar days in duration. A temporary sign must be displayed at the location where the off-site sale is conducted. A facilitator of an off-site sale will be required to obtain a master off-site sales license. The facilitator will be required to verify the off-site license of participating dealers. The facilitator must list each participating dealer’s off-site sale license number on the application. If the dealer and facilitator are the same entity, only the master off-site sales event license is required. (Section 40-12-395, Code of Alabama 1975)

No, the application cannot be saved at this time. All information is needed when you begin the application.

Purchasers in Alabama may see an increased number of remote sellers that are charging simplified sellers use tax.

As before, if a remote seller does not charge simplified sellers use tax on a taxable sale in Alabama, the purchaser should report use tax on the purchase price through consumers use and local tax returns.  An individual may also report the use tax on his or her individual income tax return.

You should not charge sales tax if the fee is listed separately on the customer’s receipt; however, if the fee is included in the price of the tire, then sales tax would apply.

For assistance with your garnishment, please contact our Collections Services Division at 334-242-1220.

Motor vehicle dealers must electronically update their dealer license information using the Motor Vehicle License Portal. A new insurance certificate must be provided for the new location. Retail dealers must also furnish photographs of the new location and signage.

No. Contact the Entity Registration Unit within 24 hours at (334) 242-1584.

The marketplace seller or the customer may request a refund of overpaid taxes by clicking on the “Request a SSUT Refund” link on the My Alabama Taxes homepage:  myalabamataxes.alabama.gov.

Visit myalabamataxes.alabama.gov. Complete the application and return it to this office for processing. You will then be assigned an account number and mailed the forms for remitting the fee monthly. There is no application fee.

Please allow 24 to 48 business hours after electronically filing your return before checking on your return or your refund status. If our office shows no record of receiving your tax return after that time, please check your submission for a rejection before you try resubmitting your return electronically or mailing a copy to the appropriate address indicated on your return.

Licenses are not mailed. When your application has been approved, you will receive an email instructing you to login to the system and print your license.

No. To update information after receiving a tax account number, sign in to your My Alabama Taxes account and update the necessary information.

The following resources are available on the Department’s SSUT webpage

Apply for Simplified Sellers Use Tax Account

Act 2015-448
Act 2017-82
Act 2018-539
Act 2019-382
Notice:  Act 2019-382 – SSUT Amnesty, Class Action Protection, and Clarification of Nontaxable Transactions (07/09/2019)
Notice:  Tax Guidance for Online Sellers (07/03/2018)
Notice:  Marketplace Facilitators and Sellers (05/01/2018)
SSUT Law (§40-23-191 through §40-23-199)
SSUT Rules (810-6-2-.90.02 and 810-6-2-.90.03)

Yes, this fee applies to the sale of the replacement tire.

Please allow 6-8 weeks from the time you mailed your return to begin checking the status of your return or refund status. If our office shows no record of receiving your tax return after that time, you may try resubmitting it electronically or mailing another copy to the appropriate address indicated on your return.

Passwords are not stored in our system, please click on “Reset Password” an email will be sent with a temporary password and you will be prompt to change it when you logon. You can also click on “forgot password” if security questions have been answered.

If the entity is a Corporation, Partnership, Single Member LLC, etc., you need to register with the SOS to receive the state assigned Charter Number which is needed to complete the application. If the entity is a sole proprietorship, you are not required to register with the SOS, but you will need to confirm availability of a trade name, should you plan to operate under a different name other than the owner’s legal name.

The Marketplace Facilitator (MPF) Law goes into effect on January 1, 2019. It stipulates that the responsibility for collecting and remitting simplified sellers use tax, or reporting such sales, for online purchases by customers in Alabama falls on the company supporting the marketplace rather than on the individual sellers.

Yes, because you will still be responsible for disposal of the tires. The State is not responsible for picking up the used tires. Nothing has changed regarding the disposal of the tires.