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Frequently Asked Questions

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Category /Tax
Showing (26) FAQs
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What is the Simplified Sellers Use Tax Program?
How does a Marketplace Facilitator apply for participation in the SSUT program?
What is the MPF’s obligation if they elect to report instead of participating in the SSUT program?
What is the marketplace seller’s obligation regarding tax collection if the MPF decides to not collect and remit SSUT on the marketplace seller’s behalf, but instead elects to follow the reporting requirements for MPFs?
Are additional state or local sales and use taxes due on marketplace transactions when the MPF elects to collect and remit SSUT?
Are there resources available for new registrants?
Are remote sellers liable for tax on all sales into Alabama?
How are remote sellers that are already registered in Alabama affected by the Wayfair decision?
What type of sales, if any, are exempt from the collection of SSUT?
Who is a marketplace seller?
Who is considered a marketplace facilitator?
What is the Alabama SSUT Marketplace Facilitator law?
What is the refund process?
What is the effect of the Wayfair decision on Alabama purchasers?
Are remote sellers subject to audits by the Department?
Are remote sellers required to collect county and municipality taxes on their sales into Alabama?
How do remote sellers file SSUT returns?
How often are remote sellers required to file SSUT tax returns?
What are the requirements for in-state sellers who only sell on participating marketplaces?
Are remote sellers required to collect tax on sales made via the Internet and through a marketplace?
Are remote sellers liable for tax on sales into Alabama prior to the Wayfair decision?
How do remote sellers register in Alabama?
What is the date a remote seller is required to register with Alabama?
Are all remote sellers required to register in Alabama?
Who is a remote seller?
What is the effect of the Wayfair decision?