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The .gov means it's official

Government websites often end in .gov or .mil. Before sharing sensitive information, make sure you’re on an official government site.

The site is secure

The https:// ensures that you are connecting to the official website and that any information you provide is encrypted and transmitted securely.

Simplified Sellers Use Tax

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  • Simplified Sellers Use Tax

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Authority

Sections 40-23-191 through 40-23-199.3, Code of Alabama 1975.

Gross proceeds of sales of tangible personal property from eligible sellers located outside of Alabama selling into the state. Offers a flat statewide tax with no additional local tax collection authority.

Flat 8% statewide tax on gross proceeds of sales of tangible personal property.

50% to the state.

  • 75% State General Fund.
  • 25% Education Trust Fund.

 

50% to the local governments within the state.

  • 40% Counties.
  • 60% Cities.