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 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) and (b) and 40-1-44, Code of Ala. 1975, returns filed after the due date are subject to a “failure to timely file” penalty equal to the greater of 10 percent 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 percent 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.
After filing monthly for one calendar year, the following filing status options are available for certain tax types:
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 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. (Example: Tax accrued in first calendar quarter 20xx is due April 20, 20xx.) Electronic payment information must be transmitted by 4 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 semi-annual period during which the tax is accrued. (Example: Tax accrued in first semiannual period 20xx is due July 20, 20xx. The second semiannual period 20xx is due January 20,20XX.) Electronic payment information must be transmitted by 4 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 20 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 p.m. (Central time) on or before the due date to be considered timely paid.
State Sales Tax
(May be filed on a monthly, quarterly, semi-annual, or annual basis after the first calendar year upon request)
| Form # | Return and Tax Type Code | Discount Allowed | Due Date for Return and Remittance |
|---|---|---|---|
| 2100 | Sales Tax (SLS) | 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. | 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 p.m. (Central time) on or before the due date to be considered timely paid. |
State Use Tax
(May be filed on a monthly, quarterly, semi-annual, or annual basis after the first calendar year upon request)
| Form # | Return and Tax Type Code | Discount Allowed | Due Date for Return and Remittance |
|---|---|---|---|
| 2610 | Consumers Use Tax (CNU) | No | 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 p.m. (Central time) on or before the due date to be considered timely paid. |
| 2620 | Sellers Use Tax (SLU) | No, pursuant to Executive Order No. 54 | 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 p.m. (Central time) on or before the due date to be considered timely paid. |
State Rental Tax
(May be filed on a monthly, quarterly, semi-annual, or annual basis after the first calendar year upon request)
| Form # | Return and Tax Type Code | Discount Allowed | Due Date for Return and Remittance |
|---|---|---|---|
| 2410 | Rental Tax (RNT) | No | 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 p.m. (Central time) on or before the due date to be considered timely paid. |
State Lodgings Tax
(May be filed on a monthly, quarterly, semi-annual, or annual basis after the first calendar year upon request)
| Form # | Return and Tax Type Code | Discount Allowed | Due Date for Return and Remittance |
|---|---|---|---|
| 2320 | 4% and 5% Lodgings Tax (LOG) | Yes, if tax is timely paid: 5% on the first $100 of tax due, and 2% of all tax over $100. | 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 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)
(May be filed on a monthly, quarterly, semi-annual, or annual basis after the first calendar year upon request)
| Form # | Return and Tax Type Code | Discount Allowed | Due Date for Return and Remittance |
|---|---|---|---|
| 9501 | City and County Tax (LCL) | 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. | 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 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 and Tax Type Code | Discount Allowed | Due Date for Return and Remittance |
|---|---|---|---|
| 2630 | Simplified Sellers Use Tax (SSU) | Yes, if tax is timely paid: 2% of tax due. Simplified Sellers Use 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 p.m. (Central time) on or before the due date to be considered timely paid. |
State Casual Sales and Use Tax
(Only monthly filing allowed)
| Form # | Return and Tax Type Code | Discount Allowed | Due Date for Return and Remittance |
|---|---|---|---|
| TC5 | Report of Sales and Use Tax Collected by County Licensing Official (CSU) | Yes, if tax is timely paid: 5% of tax due. | 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 p.m. (Central time) on or before the due date to be considered timely paid. |
State Contractors Gross Receipts Tax
(Only monthly filing allowed)
| Form # | Return and Tax Type Code | Discount Allowed | Due Date for Return and Remittance |
|---|---|---|---|
| 2510 | Contractors Gross Receipts Tax (CGR) | Yes, 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. | 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 p.m. (Central time) on or before the due date to be considered timely paid. |
State Utility Tax
(Only monthly filing allowed)
| Form # | Return and Tax Type Code | Collection Allowance | Due Date for Return and Remittance |
|---|---|---|---|
| UPL-4 | Utility Privilege License Tax (UGR) | Yes. The amount deducted and retained by such provider shall be 1/4 of 1% of the amount of tax billed. | 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 p.m. (Central time) on or before the due date to be considered timely paid. |
| UPL-5 | Utility Privilege Tax Direct Pay (UDP) | No | 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 p.m. (Central time) on or before the due date to be considered timely paid. |
| UPL-6 | Utility Excise Tax (USU) | Yes. The amount deducted and retained by such provider shall be 1/4 of 1% of the amount of tax billed. | 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 p.m. (Central time) on or before the due date to be considered timely paid. |
State Mobile Telecommunications Service Tax
(Only monthly filing allowed)
| Form # | Return and Tax Type Code | Collection Allowance | Due Date for Returns and Remittances |
|---|---|---|---|
| CTS-1 | Mobile Communication Services Tax (MTC) | Yes. The amount deducted and retained by such provider shall be 1/4 of 1% of the amount of tax billed. | 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 p.m. (Central time) on or before the due date to be considered timely paid. |
State 2.2 Percent Utility License Tax
(Only annual filing allowed)
| Form # | Return and Tax Type Code | Discount Allowed | Due Date for Return and Remittance |
|---|---|---|---|
| FT:5-7 | 2.2% Utility Gross Receipts License Tax (UGL) | No | The 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 p.m. (Central time) on or before the 14th day to be considered timely paid. |
State Hydroelectric Kilowatt Hour Tax
(Only annual filing allowed)
| Form # | Return and Tax Type Code | Discount Allowed | Due Date for Return and Remittance |
|---|---|---|---|
| FT:5-24 | Hydroelectric Company Gross Receipts Annual Report (HGR) | No | The 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 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 and Tax Type Code | Discount Allowed | Due Date for Return and Remittance |
|---|---|---|---|
| 2810 | Nursing Facility Tax (NHM) | No | 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 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 and Tax Type Code | Discount Allowed | Due Date for Return and Remittance |
|---|---|---|---|
| 2800 | Pharmaceutical Provider Tax (PPD) | No | 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 p.m. (Central time) on or before the due date to be considered timely paid. |
9-1-1 Prepaid Wireless Service Charge
(Only monthly filing allowed)
| Form # | Return and Tax Type Code | Discount Allowed | Due Date for Return and Remittance |
|---|---|---|---|
| PPW-1 | 9-1-1 Prepaid Wireless Service Charge (PPW) | Yes. Discount: 4% of tax due. See 11-98-5-.3(b)(7). | 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 p.m. (Central time) on or before the due date to be considered timely paid. |
Emergency Medical Transport Providers Fee
(Only quarterly filing allowed)
| Form # | Return and Tax Type Code | Discount Allowed | Due Date for Return and Remittance |
|---|---|---|---|
| EMT | Emergency Medical Transport Providers Fee (EMT) | No | The returns and remittances are due on or before the 15th day of the month following the quarter during which the revenue was received. (Example: Revenue received in first calendar quarter 20xx is due April 15, 20xx.) Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid. |
Hospital Assessment Tax
(Only quarterly payments allowed)
| Form # | Return and Tax Type Code | Discount Allowed | Due Date for Return and Remittance |
|---|---|---|---|
| Hospital Assessment Tax (HAT) | No | The remittances are due quarterly on or before the 15th business day in the first month of each quarter. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid. The following penalties are assessed for late or non-payments of HAT, per section 40-26B-75(3)(c): 1. Non-Payment Penalty a. 5% of original assessment b. This penalty is assessed the day after the due date 2. End of Quarter Penalty a. 5% of original assessment + non-payment penalty b. This penalty is assessed at the end of the quarter if amount is not paid c. This penalty is also assessed again at the end of every quarter afterwards until assessment is paid |
Materials Harmful To Minors
(May be filed monthly, quarterly, semi-annual, or annually after first calendar year upon request)
| Form # | Return and Tax Type Code | Discount Allowed | Due Date for Return and Remittance |
|---|---|---|---|
| MHM-1 | Materials Harmful to Minors Tax (MHM) | No | 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 p.m. (Central time) on or before the due date to be considered timely paid. |
Unabated State Construction Related Transaction Tax
(Only monthly filing allowed)
| Form # | Return and Tax Type Code | Discount Allowed | Due Date for Return and Remittance |
|---|---|---|---|
| Unabated State Construction Related Transaction Tax (UNA) | No | 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 p.m. (Central time) on or before the due date to be considered timely paid. |
Dry Cleaning Environmental Response Trust Fund Fee
(Only quarterly or annual filing allowed based on entity type)
| Form # | Return and Tax Type Code | Discount Allowed | Due Date for Return and Remittance |
|---|---|---|---|
| DC-1 | Alabama Dry Cleaning Environmental Response Trust Fund Fee (DCF) | No | The returns and remittances are due quarterly on or before the 19th day of January, April, July, and October. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid. |
| DC-2 | Alabama Dry Cleaning Environmental Response Trust Fund Fee for Wholesale Distributors of Dry Cleaning Agents (DCF) | No | The return and remittance is due annually on or before April 19 of each year. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid. |
| DC-3 | Alabama Dry Cleaning Environmental Response Trust Fund Fee for Owner of Abandoned Dry Cleaning Facility or Impacted Third Party (DCF) | No | The return and remittance is due annually on or before April 19 of each year. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid. |