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Frequently Asked Questions

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Category /Tax
Service
Showing (34) FAQs
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Pharmaceutical Provider Tax
Alabama Nursing Facilities Privilege Assessment
HYDROELECTRIC KILOWATT HOUR TAX
Utility Service Use Tax
Is the state of Alabama and Alabama counties and municipalities subject to the utility gross receipt tax?
Utility Gross Receipt Tax
Mobile Telecommunication Services Tax
What is Contractors Gross Receipts Tax?
Local Lodgings Tax
Are there any lodging transactions that are not subject to lodging taxes?
I make all my lodging transaction bookings through a third party platform/facilitator, can the department provide me with a listing of all my transactions?
How do I report lodging tax if the lodging transactions were made through a third party platform/facilitator?
Lodgings Tax
Local Rental Tax
Consumers Use Tax
Local Sellers Use Tax
Sellers Use Tax
Local Sales Tax
Is there a penalty imposed for not timely filing and paying the sales tax due?
Hospital Assessment Fee
Drycleaning Trust Fund Fee
911 Prepaid Wireless Service Charge
2.2% UTILITY LICENSE TAX
Is the federal government and its agencies subject to the utility gross receipt tax?
Is a utility gross receipt tax account subject to estimated taxes?
Is a mobile telecommunication services tax account subject to estimated taxes?
Rental Tax
Casual Sales and Use Tax
Local Consumers Use Tax
What is ONE SPOT?
What are the state sales tax rates?
Withdrawals
If the 20th falls on a weekend or holiday, when is the due date?
When is the sales tax due?