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An official website of the Alabama State government.

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Services

Services

Business and License

Business and License

Collections

Collections

Entity Registration

Entity Registration

Human Resources

Human Resources

Income Tax

Income Tax

Legal

Legal

Motor Vehicle

Motor Vehicle

Property Tax

Property Tax

Sales and Use

Sales and Use

Tax Incentives

Tax Incentives

Tax Policy

Tax Policy

General Summary of State Taxes

  • General Summary of State Taxes

The General Summary of State Taxes is published annually for the purpose of offering a concise handbook of the revenue sources — taxes or fees — currently available to the State of Alabama.

General Information – Features helpful information about the Alabama Department of Revenue, including the department’s website, the duties and responsibilities of the department, descriptions of the various units within the organization, statistical information, and useful contact information.

Tax Information – Outlines the taxes with the statutory or constitutional authority, basis, rate, exemption, payment, and distribution through the year’s regular session (and special sessions, if applicable) of the Alabama Legislature.

Revenue Legislation – Contains legislative changes made during the year’s regular session (and special sessions, if applicable) of the Alabama Legislature.

2021 General Summary

General Summaries for Prior Years

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