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The .gov means it's official

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Frequently Asked Questions

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Is Alabama sales tax owed to the Department of Revenue dischargeable in bankruptcy?
Can I file my returns online for free?
If I have several locations in Alabama, do I need separate sales tax numbers for each location?
Are manufacturer coupons and manufacturer buydowns for tobacco treated the same?
Are freight charges taxable?
Are remote sellers liable for tax on sales into Alabama prior to the Wayfair decision?
What is the MPF’s obligation if they elect to report instead of participating in the SSUT program?
Local Sales Tax
Mobile Telecommunication Services Tax
Are any churches eligible for a 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?
Can a local government refuse to accept ACH Credit payments?
Is a surety bond required when I receive a Final Assessment?
Am I required to file my sales tax returns electronically?
What type of sales are made where no sales tax is due?
What if I make a payment now, then later I discover an error or locate additional buydowns?
Who do I contact to obtain an abatement?
Are remote sellers required to collect tax on sales made via the Internet and through a marketplace?
What type of sales, if any, are exempt from the collection of SSUT?
What is ONE SPOT?
Is a mobile telecommunication services tax account subject to estimated taxes?
How do I obtain a certificate of exemption?
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?
What does local government or tax administrator need to do if they don’t receive an ACH Credit payment?
Do I have to renew my Alabama Tax Account License?
Can I pay my tax liability via EFT?
If I change the name of my business, will my tax number change?
What if I can’t pay my Wholesale to Retail Accountability Program assessment right now, and I need to pay in installments?
Once an abatement of sales and use taxes has been granted, what is the next step?
What are the requirements for in-state sellers who only sell on participating marketplaces?
How does a Marketplace Facilitator apply for participation in the SSUT program?
Sellers Use Tax
Utility Gross Receipt Tax
Do I need a social security number or a federal identification number to apply for a certification of exemption?
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 will the local government need to download payment data files?
Is the Tax Account License the same as the business license renewed in October each year?
How do I amend a return?
What is the Wholesale to Retail Accountability Program (WRAP)?
Can I transfer product between multiple locations that I own?
What qualifies as a major addition for abatement purposes?
How often are remote sellers required to file SSUT tax returns?
Which refund petition form am I required to submit?
Local Sellers Use Tax
Is a utility gross receipt tax account subject to estimated taxes?
How long is the certificate of exemption valid?
What is required on the State of Alabama Business License in order to obtain the contractor’s certificate of exemption?
Can payments be directed to the local government’s third party administrator?
When can I renew my Alabama Tax License?
If I am not required to pay electronically, where do I mail my payment?
I received an assessment from the Wholesale to Retail Accountability Program. Why do I owe money?
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?
Debit Block - How do I make a payment for ACH Debit method e-payments?
How do remote sellers file SSUT returns?
Can I submit the petition for refund form and documentation by email?
What is the Simplified Sellers Use Tax Program?
Is the state of Alabama and Alabama counties and municipalities subject to the utility gross receipt tax?
How can I renew my 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?
How are rejected or dishonored payments handled?
I received a Preliminary Assessment, however, I am unable to pay the amount shown due. Can I set up installment payments?
Where do I renew my Alabama Tax License?
What guidance is there for vendors drop-shipping into Alabama and remote sellers?
How are assessments calculated for the Wholesale to Retail Accountability Program?
What should I do if I sell my business?
What is bulk filing?
Are remote sellers required to collect county and municipality taxes on their sales into Alabama?
What address should the petition for refund and documentation be mailed to?
Consumers Use Tax
Is the federal government and its agencies subject to the utility gross receipt tax?
Is there a filing requirement associated with the certificate of exemption?
What is a Purchasing Agent Appointment?
What happens if the local government’s bank account is closed prior to the processing of the rejected or dishonored payment?
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?
    Does it cost anything to renew my Alabama Tax Account License?