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  • Who is required to be licensed?

Who is required to be licensed?

  • A supplier who may also act as a terminal operator, permissive supplier, distributor, importer, exporter, blender, motor fuel transporter, or aviation fuel purchaser without securing a separate license but who is subject to all other conditions, requirements, and liabilities imposed on those license holders. An Alabama supplier will be deemed a permissive supplier.
  • A permissive supplier is a position holder at a terminal located outside Alabama and who will pre-collect the Alabama tax on fuel sold with destination state of Alabama.
  • A distributor who will purchase taxable motor fuel for resale within this state from a licensed terminal supplier.
  • An importer who wishes to cause motor fuel to be delivered into this state on his or her behalf, for his or her own account, or for resale to a purchaser in this state from another state in a fuel transport truck or railcar.
  • A terminal operator engaged in business in this state.
  • An exporter who exports product to another state.
  • A motor fuel transporter who transports taxable motor fuel by whatever manner whether the person is engaged for hire in interstate or intrastate commerce.
  • A blender who blends motor fuel outside the bulk transfer/terminal system.
  • An aviation fuel purchaser who wishes to purchase aviation fuel at the rate of tax specified under Section 40-17-325(3)(a).
  • An exempt entity as listed in Section 40-17-332(j) who wishes to buy motor fuel without the excise tax from a licensed distributor or credit card issuer.
Related FAQs in Business and License, Motor Fuels

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.

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.

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.

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.