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Due Date Calendar for Taxes

  • Due Date Calendar for Taxes

Note: if the due date falls on a weekend or holiday, the return must be electronically submitted or postmarked on or before the next working day to be timely filed.   EFT: if the date on which the taxpayer is required to initiate an electronic payment transaction falls on a weekend or holiday, the electronic payment information must be transmitted by 4:00 p.m. (central time) on or before the next working day, to be considered timely paid.

Penalties and Interest:  In accordance with Sections 40-2A-11(a) & (b) and 40-1-44, Code of Alabama 1975, returns filed after the due date are subject to a “failure to timely file” penalty equal to the greater of 10% of the tax required to be paid on the return or $50. Even if there is no activity during the period, a return must be filed.  Tax payments received after the due date are subject to a “failure to timely pay” penalty equal to 10% of the delinquent tax. If tax is not timely paid, interest is also due at the same rate established by the Secretary of the Treasury under the authority of 26 U.S.C. 6621. Learn more about interest rates.

State Sales Tax

Taxpayers Filing on a Monthly Basis

The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. (Example: Tax accrued in January 20xx, is due February 20, 20xx.) Electronic payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid.

Taxpayers Filing on a Calendar Quarter Basis

The returns and remittances are due on or before the 20th day of the month following the quarter during which the tax is accrued. (Example: Tax accrued in 1st Calendar Quarter 20xx, is due April 20, 20xx.) Electronic payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid.

Taxpayers Filing on a Semi-Annual Basis

The returns and remittances are due on or before the 20th day of the month following the semi-annual period during which the tax is accrued. (Example: Tax accrued in 1st semi-annual period 20xx, is due July 20, 20xx. The second semi-annual period 20xx is due January 20,20XX) Electronic payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid.

Taxpayers Filing on an Annual Basis

The returns and remittances are due on or before January 20th of the year following the year during which the tax is accrued. (Example: Tax accrued in calendar year 2020, is due January 20, 2021.) Electronic payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid.

State Use Tax

Form #Return & Tax Type CodeDiscount Allowed
2610Consumers Use Tax (CU)No
2620Sellers Use Tax (SU)No, pursuant to Executive Order No. 54

Taxpayers Filing on a Monthly Basis

The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. Electronic payment information must be transmitted by 4:00 p.m. (central time) on or before the due date, to be considered timely paid.

Taxpayers Filing on a Calendar Quarter Basis

The returns and remittances are due on or before the 20th day of the month following the quarter during which the tax is accrued. Electronic payment information must be transmitted by 4:00 p.m. (central time) on or before the due date, to be considered timely paid.

Taxpayers Filing on a Semiannual Basis

The returns and remittances are due on or before the 20th day of the month following the semiannual period during which the tax is accrued. Electronic payment information must be transmitted by 4:00 p.m. (central time) on or before the due date, to be considered timely paid.

Taxpayers Filing on an Annual Basis

The returns and remittances are due on or before January 20th of the year following the year during which the tax is accrued. Electronic payment information must be transmitted by 4:00 p.m. (central time) on or before the due date, to be considered timely paid.

State Simplified Sellers Use Tax

(Only monthly filing allowed)

Form #Return & Tax Type CodeDiscount AllowedDue Date for Return & Remittance
2630Simplified Sellers Use Tax (SSU)Yes, if tax is timely paid: 2% of tax due.  Discount cannot exceed $8,000 per month.The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. Electronic payment information must be transmitted by 4:00 p.m. (central time) on or before the due date, to be considered timely paid.

State Rental Tax

Form #Return & Tax Type CodeDiscount Allowed
2410Rental Tax (SR)No

Taxpayers Filing on a Monthly Basis

The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. Electronic payment information must be transmitted by 4:00 p.m. (central time) on or before the due date, to be considered timely paid.

Taxpayers Filing on a Calendar Quarter Basis

The returns and remittances are due on or before the 20th day of the month following the quarter during which the tax is accrued. Electronic payment information must be transmitted by 4:00 p.m. (central time) on or before the due date, to be considered timely paid.

Taxpayers Filing on a Semiannual Basis

The returns and remittances are due on or before the 20th day of the month following the semiannual period during which the tax is accrued. Electronic payment information must be transmitted by 4:00 p.m. (central time) on or before the due date, to be considered timely paid.

Taxpayers Filing on an Annual Basis

The returns and remittances are due on or before January 20th of the year following the year during which the tax is accrued. Electronic payment information must be transmitted by 4:00 p.m. (central time) on or before the due date, to be considered timely paid.

State Lodgings Tax

Form #Return & Tax Type CodeDiscount Allowed
23204% & 5% Lodgings Tax (NEW)
(Formerly Forms 2320 and 2310) (LO)
Yes, if tax is timely paid: 5% on the first $100 of tax due, and 2% of all tax over $100.

Taxpayers Filing on a Monthly Basis

The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. Electronic payment information must be transmitted by 4:00 p.m. (central time) on or before the due date, to be considered timely paid.

Taxpayers Filing on a Calendar Quarter Basis

The returns and remittances are due on or before the 20th day of the month following the quarter during which the tax is accrued. Electronic payment information must be transmitted by 4:00 p.m. (central time) on or before the due date, to be considered timely paid.

Taxpayers Filing on a Semiannual Basis

The returns and remittances are due on or before the 20th day of the month following the semiannual period during which the tax is accrued. Electronic payment information must be transmitted by 4:00 p.m. (central time) on or before the due date, to be considered timely paid.

Taxpayers Filing on an Annual Basis

The returns and remittances are due on or before January 20th of the year following the year during which the tax is accrued. Electronic payment information must be transmitted by 4:00 p.m. (central time) on or before the due date, to be considered timely paid.

Local City and County Tax

(For filing local sales, use, rental and lodgings taxes)

Form #Return & Tax Type CodeDiscount Allowed
9501City & County Tax (SC)Yes, if tax is timely paid: 5% on the first $100 of tax due, and 2% of all tax over $100. Sales tax discount cannot exceed $400 per month per jurisdiction. No discount is allowed for Consumers Use Tax, Sellers Use Tax, or Rental Tax.

Taxpayers Filing on a Monthly Basis

The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. Electronic payment information must be transmitted by 4:00 p.m. (central time) on or before the due date, to be considered timely paid.

Taxpayers Filing on a Calendar Quarter Basis

The returns and remittances are due on or before the 20th day of the month following the quarter during which the tax is accrued. Electronic payment information must be transmitted by 4:00 p.m. (central time) on or before the due date, to be considered timely paid.

Taxpayers Filing on a Semiannual Basis

The returns and remittances are due on or before the 20th day of the month following the semiannual period during which the tax is accrued. Electronic payment information must be transmitted by 4:00 p.m. (central time) on or before the due date, to be considered timely paid.

Taxpayers Filing on an Annual Basis

The returns and remittances are due on or before January 20th of the year following the year during which the tax is accrued. Electronic payment information must be transmitted by 4:00 p.m. (central time) on or before the due date, to be considered timely paid.

State Casual Sales & Use Tax

(Only monthly filing allowed)

* Discount: If tax is timely paid: 5% of tax due.

Form #Return & Tax Type CodeDiscount AllowedDue Date for Return & Remittance
TC5Report of Sales & Use Tax Collected by County Licensing Official (CB)Yes*The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. Electronic payment information must be transmitted by 4:00 p.m. (central time) on or before the due date, to be considered timely paid.

State Contractors Gross Receipts Tax

(Only monthly filing allowed)

* Discount: If tax is timely paid: 5% on the first $100 of tax due, and 2% of all tax over $100. Discount cannot exceed $400 per month pursuant to Executive Order No. 53.

Form #Return & Tax Type CodeDiscount AllowedDue Date for Return & Remittance
2510Contractors Gross Receipts Tax (CR)Yes*The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. Electronic payment information must be transmitted by 4:00 p.m. (central time) on or before the due date, to be considered timely paid.

State Utility Tax

(Only monthly filing allowed)

Due Date for Returns & Remittances: The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. Electronic payment information must be transmitted by 4:00 p.m. (central time) on or before the due date, to be considered timely paid.

* Collection Allowance: Effective February 1, 2001, the utility furnishing telegraph or telephone services can deduct and retain 9/10 of 1% of the amount of tax billed. On and after October 1, 2002, the amount deducted and retained by such provider shall be 1/4 of 1% of the amount of tax billed.

Form #Return & Tax Type CodeCollection Allowance
UPL-4 UP
UPL-4 P8
Utility Privilege License Tax (UP) Utility Privilege License Tax with Estimated Payment (P8)Yes *
UPL-5 UD
UPL-5 D8
Utility Privilege Tax Direct Pay (UD) Utility Privilege Tax Direct Pay with Estimated Payment (D8)No
UPL-6 UE
U UPL-6 EE
Utility Excise Tax (UE) Utility Excise Tax with Estimated Payment (EE)Yes*

State Mobile Telecommunications Service Tax

(Only monthly filing allowed)

* Collection Allowance: Effective 2-1-01, the home service provider furnishing mobile telecommunications service can deduct and retain 9/10 of 1% of the amount of tax billed. On and after 10/1/02, the amount deducted and retained by such provider shall be 1/4 of 1% of the amount of tax billed.

Form #Return & Tax Type CodeCollection AllowanceDue Date for Returns & Remittances
CTS-1 CL    CTS-1 ECMobile Communication Services Tax (CL)
Mobile Communication Services Tax with
Estimated Payment (EC)
Yes *The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. Electronic payment information must be transmitted by 4:00 p.m. (central time) on or before the due date, to be considered timely paid.

State 2.2 % Utility License Tax

Form #Return & Tax Type CodeDiscount AllowedDue Date for Return & Remittance
FT:5-72.2% Utility Gross Receipts License Tax (F2)NoThe annual return is due on October 1 and shall become delinquent on the 15th day.  Payment based on gross receipts for the preceding year due in whole on October 1, or in one-fourth increments on October 1, January 1, April 1, and July 1, and shall become delinquent on the 15th day of each of these months.  Electronic payment information must be transmitted by 4:00 p.m. (central rime) on or before the 14th day, to be considered timely paid.

State Hydroelectric Kilowatt Hour Tax

Form #Return & Tax Type CodeDiscount AllowedDue Date for Return & Remittance
FT:5-24Hydroelectric Company Gross Receipts Annual Report (HE)NoThe return and remittance is due annually, on or before September 25, on hydroelectric power sold during the prior calendar year. Electronic payment information must be transmitted by 4:00 p.m. (central time) on or before the due date, to be considered timely paid.

State Nursing Facility Privilege Tax

(Only monthly filing allowed)

Form #Return & Tax Type CodeDiscount AllowedDue Date for Return & Remittance
2810Nursing Facility Tax (MN)NoThe returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. Electronic payment information must be transmitted by 4:00 p.m. (central time) on or before the due date, to be considered timely paid.

State Pharmaceutical Provider Tax

(Only monthly filing allowed)

Form #Return & Tax Type CodeDiscount AllowedDue Date for Return & Remittance
2800Pharmaceutical Provider Tax (MP)NoThe returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. Electronic payment information must be transmitted by 4:00 p.m. (central time) on or before the due date, to be considered timely paid.

Dry Cleaning Environmental Response Trust Fund Fee

Form #Return & Tax Type CodeDiscount AllowedDue Date for Return & Remittance
DC-1Alabama Dry Cleaning Environmental Response Trust Fund Fee (DC)NoThe returns and remittances are due quarterly on or before the 19th day of January, April, July, and October.
DC-2Alabama Dry Cleaning Environmental Response Trust Fund Fee for Wholesale Distributors of Dry Cleaning Agents (WH)NoThe return and remittance is due annually on or before April 19 of each year.
DC-3Alabama Dry Cleaning Environmental Response Trust Fund Fee for Owner of Abandoned Dry Cleaning Facility or Impacted Third Party (AB)NoThe return and remittance is due annually on or before April 19 of each year.

9-1-1 Prepaid Wireless Service Charge

(Only monthly filing allowed)

* Discount: 4% of tax due. See 11-98-5-.3(b)(7).

Form #Return & Tax Type CodeDiscount AllowedDue Date for Return & Remittance
PPW-19-1-1 Prepaid Wireless Service Charge (PPW)Yes*The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. Electronic payment information must be transmitted by 4:00 p.m. (central time) on or before the due date, to be considered timely paid.