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Simplified Sellers Use Tax

  • Simplified Sellers Use Tax


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.