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Frequently Asked Questions

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What qualifies as a major addition for abatement purposes?
Debit Block - How do I make a payment for ACH Debit method e-payments?
What is bulk filing?
What is the bulk filing Return Form Method?
What is the Bulk Upload Method?
I overpaid taxes on my return. I have a credit on my account, will you automatically send me a check?
When was ONE SPOT available for taxpayer’s to begin to use?
Can a Third Party Tax Administrator complete and submit the information required for setup in ONE SPOT?
How quickly will the website be updated for changes in taxes and or administration?
What is needed to notify ALDOR of changes in taxes and/or administration?
What will happen if the local government does not provide the necessary information to be set up or update ONE SPOT in a timely manner?
Do state-administered localities have to complete any forms or submit any information for set up in ONE SPOT?
How will local sales, use, and rental tax payments be transferred to the local government?
Can a local government refuse to accept ACH Credit payments?
What does local government or tax administrator need to do if they don’t receive an ACH Credit payment?
What will the local government need to download payment data files?
Can payments be directed to the local government’s third party administrator?
How are rejected or dishonored payments handled?
What happens if the local government’s bank account is closed prior to the processing of the rejected or dishonored payment?
How will ALDOR process non-administered tax payments sent to ALDOR in error?
When will payment data for payments required to be processed through ALDOR (unrelated to ONE SPOT) be available to the non-administered locality?
What will the local government need to download return data files?
Can tax return data be provided directly to a local government’s third party administrator?
Will a local government be provided a return when no payment has been authorized by the taxpayer?
Who can the local government contact for assistance and information related to ONE SPOT processing?
What is the effect of the Wayfair decision?
Who is a remote seller?
Are all remote sellers required to register in Alabama?
What is the date a remote seller is required to register with Alabama?
How do remote sellers register in Alabama?
How are remote sellers that are already registered in Alabama affected by the Wayfair decision?
Are remote sellers liable for tax on all sales into Alabama?
Are remote sellers liable for tax on sales into Alabama prior to the Wayfair decision?
Are remote sellers required to collect tax on sales made via the Internet and through a marketplace?
What are the requirements for in-state sellers who only sell on participating marketplaces?
How often are remote sellers required to file SSUT tax returns?
How do remote sellers file SSUT returns?
Are remote sellers required to collect county and municipality taxes on their sales into Alabama?
Are remote sellers subject to audits by the Department?
What is the effect of the Wayfair decision on Alabama purchasers?
What is the refund process?
Are there resources available for new registrants?
What is the Alabama SSUT Marketplace Facilitator law?
Who is considered a marketplace facilitator?
Who is a marketplace seller?
Are additional state or local sales and use taxes due on marketplace transactions when the MPF elects to collect and remit SSUT?
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?
How do I get a refund? Where do I find the form?
What is the MPF’s obligation if they elect to report instead of participating in the SSUT program?
What type of sales, if any, are exempt from the collection of SSUT?
How does a Marketplace Facilitator apply for participation in the SSUT program?
Which refund petition form am I required to submit?
Can I submit the petition for refund form and documentation by email?
What address should the petition for refund and documentation be mailed to?
What documentation do I need to send with the petition for refund?
How long will it take the department to issue me a refund check?
Whose signature is required on the petition for refund?
What is the time limit for requesting a refund?
When is the sales tax due?
If the 20th falls on a weekend or holiday, when is the due date?
Is the seller allowed a discount for timely filing and paying the sales tax due?
What is the Wholesale to Retail Accountability Program (WRAP)?
I received an assessment from the Wholesale to Retail Accountability Program. Why do I owe money?
How are assessments calculated for the Wholesale to Retail Accountability Program?
How does the Alabama Department of Revenue know what I purchased through the Wholesale to Retail Accountability Program?
There are items other than beer, wine, alcohol, and tobacco included in my Wholesale to Retail Accountability Program (WRAP) purchase data. Are non-beer, non-wine, non-alcohol and non-tobacco purchases used in the WRAP calculation? If not, why are they showing up in my data?
My Notice of Proposed Assessment says that I can access the wholesaler data used to make this assessment online, but I am having difficulty. How can I get the data?
For the Retail Accountability Program, what username do I use to download the wholesaler data or recover my password?
What if the wholesaler data is incorrect?
 What can I do differently to avoid an assessment from the Wholesale to Retail Accountability Program?
I received a Wholesale to Retail Accountability Program assessment. Should I amend my sales tax returns?
Is there a penalty imposed for not timely filing and paying the sales tax due?
Can I get credit for cigarette buydowns?
How do I know if I participate in a cigarette buydown program?
What can I submit as documentation/proof of cigarette buydowns for the Wholesale to Retail Accountability Program?
Are manufacturer coupons and manufacturer buydowns for tobacco treated the same?
What if I make a payment now, then later I discover an error or locate additional buydowns?
What if I can’t pay my Wholesale to Retail Accountability Program assessment right now, and I need to pay in installments?
I received a Preliminary Assessment, however, I am unable to pay the amount shown due. Can I set up installment payments?
I received an assessment from the department for taxes owed by my predecessor. Is this right? Do I owe these taxes since they accrued previous to my takeover of the business?
    Can I transfer product between multiple locations that I own?
    Withdrawals
    I received a Notice of Final Assessment from the Department of Revenue. What does this mean?
    I sold cigarettes to other retailers, and those sales are not reported on line 7 of the monthly sales tax return. How do I get credit for those sales to reduce my assessment?
    What are the state sales tax rates?
    I received a Final Assessment that I feel is incorrect. What should I do to resolve this matter?
    What should I do if I sell my business?
    Local Sales Tax
    The Department of Revenue recently sent a Notice of Final Assessment to my client who is in bankruptcy. Why? Is this not a violation of the U.S. Bankruptcy Code?
    I sold my store but I still received a Wholesale to Retail Accountability Program assessment. How do I get the assessment resolved?
    What is ONE SPOT?
    How did the Department of Revenue calculate the interest on the Notice of Preliminary Assessment and Notice of Final Assessment?
    What if I change my business structure, and the Alabama Department of Revenue sent me a new sales tax certificate?
    Sellers Use Tax
    What is a lien?
    I have monthly or quarterly inventories that show I have more product at the end of the quarter than I had at the beginning of the quarter. Will this change the WRAP assessment?
    Local Sellers Use Tax
    What is the duration of a sales and use tax lien?
      What if I do not agree with the Retail Accountability assessment?
      What is the Simplified Sellers Use Tax Program?
      My client has received a Notice from the Department of Revenue that a lien has been entered in the county probate office real property records. What does this mean?
      Can I have my accountant or bookkeeper contact the Department of Revenue about my Wholesale to Retail Accountability Program assessment?
      Consumers Use Tax
      When will the Department of Revenue terminate a tax lien?
      Does the Wholesale to Retail Accountability Program assessment close the period, or can I still be selected for a full audit?
      Local Consumers Use Tax
      When is a tax lien effective against other creditors?
      What if I have read these questions, and I still have questions about my Wholesale to Retail Accountability Program assessment?
      Casual Sales and Use Tax
      Is Alabama sales tax owed to the Department of Revenue dischargeable in bankruptcy?
      Rental Tax
      Is a surety bond required when I receive a Final Assessment?
      Local Rental Tax
      Lodgings Tax
      How do I report lodging tax if the lodging transactions were made through a third party platform/facilitator?
      Do I have to renew my Alabama Tax Account License?
      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?
      Is the Tax Account License the same as the business license renewed in October each year?
      Are there any lodging transactions that are not subject to lodging taxes?
      When can I renew my Alabama Tax License?
      Local Lodgings Tax
      Where do I renew my Alabama Tax License?
      What is Contractors Gross Receipts Tax?
      Mobile Telecommunication Services Tax
      Does it cost anything to renew my Alabama Tax Account License?
      Is a mobile telecommunication services tax account subject to estimated taxes?
      What information is required to complete the annual Alabama Tax License renewal?
      Utility Gross Receipt Tax
      Can my accountant or third-party tax filer renew my Tax Account License?
      Is a utility gross receipt tax account subject to estimated taxes?
      What happens if I do not renew my Alabama Tax Account License during the allowed time?
      Is the state of Alabama and Alabama counties and municipalities subject to the utility gross receipt tax?
      What do I do if I have had a change in entity?
      Is the federal government and its agencies subject to the utility gross receipt tax?
      What do I do if I have LLC members to add or remove?
      Utility Service Use Tax
      Will I be mailed my new Alabama Tax Account License?
      2.2% UTILITY LICENSE TAX
      Who can I contact to get help with my renewal or if I have questions?
      HYDROELECTRIC KILOWATT HOUR TAX
      Am I required to pay my taxes electronically?
      Does Alabama have a sales tax holiday?
      911 Prepaid Wireless Service Charge
      Drycleaning Trust Fund Fee
      Alabama Nursing Facilities Privilege Assessment
      Pharmaceutical Provider Tax
      Hospital Assessment Fee
      Can I file my returns online for free?
      Am I required to file my sales tax returns electronically?
      Can I pay my tax liability via EFT?
      What are “tax-exempt” entities?
      How do I amend a return?
      Are all non-profit entities exempt from sales and use taxes?
      Are any churches eligible for a certificate of exemption?
      How do I obtain a certificate of exemption?
      Do I need a social security number or a federal identification number to apply for a certification of exemption?
      How long is the certificate of exemption valid?
      How can I renew my certificate of exemption?
      Is there a filing requirement associated with the certificate of exemption?
      If I am not required to pay electronically, where do I mail my payment?
      Can a certificate of exemption be issued to a farmer?
      Who is a contractor?
      What are building materials?
      What guidance is there for vendors drop-shipping into Alabama and remote sellers?
      What is the contractor’s certificate of exemption?
      What government entity projects qualify for the contractor’s certificate of exemption?
      How do I obtain a contractor’s certificate of exemption?
      Are sales of goods made via the internet taxable?
      What documentation is required to obtain a contractor’s certificate of exemption?
      How long is the contractor’s certificate of exemption valid?
      It is possible for the contractor’s certificate of exemption to be back-dated?
      Is there a filing requirement associated with the contractor’s certificate of exemption?
      My contactor’s certificate of exemption has expired but the work on the project is still ongoing, how do I request an extension?
      The general contractor did not extend their contactor’s certificate of exemption, will I be able to extend my certificate? How will I be affected?
      We are a subcontractor working under a general contractor, is a license required from the State of Alabama Licensing Board for General Contractor’s?
      What is required on the State of Alabama Business License in order to obtain the contractor’s certificate of exemption?
      I am a general/prime contractor working on an approved government entity project, can my subcontractors use my contractor’s certificate of exemption?
      What is a Purchasing Agent Appointment?
      If Alabama residents purchase items through mail order sales or other direct marketing alternatives, are these sales taxable?
      Does the Department have brochures or pamphlets to provide more information on specific tax topics?
      Over Collections Law
      How do I apply or register for a sales tax number?
      Am I required to obtain a surety bond when registering for a new sales tax license?
      What is the latest FEDERAL CREDIT CARD PROGRAM GSA SmartPay® 3 Information?
      Am I required to register for a sales tax number if I only make wholesale sales?
      What other licenses am I required to have?
      How does the Internet Tax Freedom Act affect my business?
      Do I need to file a sales and/or sellers use tax return for a month in which I had no sales?
      Are non-profit organizations exempt from sales and use taxes?
      Are churches exempt from sales and use taxes?
      If I have several locations in Alabama, do I need separate sales tax numbers for each location?
      What type of sales are made where no sales tax is due?
      If I change the name of my business, will my tax number change?
      How do I change the location or mailing address of my business?
      How do I close my sales tax account?
      How do I request a waiver of a penalty on a tax return filed after the due date?
      Are freight charges taxable?
      Who do I contact to obtain an abatement?
      Once an abatement of sales and use taxes has been granted, what is the next step?