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) & (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.
国家销售税
按月申报的纳税人
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.
以日历季度为基础进行申报的纳税人
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.
以半年为单位申报的纳税人
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 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 p.m. (Central time) on or before the due date to be considered timely paid.
按年度申报的纳税人
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.
国家使用税
| 表格编号 | Return and Tax Type Code | 允许的折扣 |
|---|---|---|
| 2610 | 消费者使用税（CU） | 没有 |
| 2620 | 卖家使用税(SU) | 没有，根据第54号行政命令 |
按月申报的纳税人
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.
以日历季度为基础进行申报的纳税人
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 p.m. (Central time) on or before the due date to be considered timely paid.
以半年为单位申报的纳税人
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 p.m. (Central time) on or before the due date to be considered timely paid.
按年度申报的纳税人
The returns and remittances are due on or before January 20 of the year following the year 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.
国家简化销售商使用税
(只允许每月申报)
| 表格编号 | 报表和税种代码 | 允许的折扣 | Due Date for Return and Remittance |
|---|---|---|---|
| 2630 | 简化卖家使用税（SSU） | 是的，如果及时缴税：应缴税款的2%。 折扣不能超过每月8,000美元。 | 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. |
国家租赁税
| 表格编号 | Return and Tax Type Code | 允许的折扣 |
|---|---|---|
| 2410 | 租金税(SR) | 没有 |
按月申报的纳税人
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.
以日历季度为基础进行申报的纳税人
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 p.m. (Central time) on or before the due date to be considered timely paid.
以半年为单位申报的纳税人
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 p.m. (Central time) on or before the due date to be considered timely paid.
按年度申报的纳税人
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 p.m. (Central time) on or before the due date to be considered timely paid.
国家住宿费用税
| 表格编号 | Return and Tax Type Code | 允许的折扣 |
|---|---|---|
| 2320 | 4% and 5% Lodgings Tax (NEW) (Formerly Forms 2320 and 2310) (LO) | 是的，如果及时缴税。第一个100美元的应缴税款为5%，超过100美元的所有税款为2%。 |
按月申报的纳税人
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.
以日历季度为基础进行申报的纳税人
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 p.m. (Central time) on or before the due date to be considered timely paid.
以半年为单位申报的纳税人
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 p.m. (Central time) on or before the due date to be considered timely paid.
按年度申报的纳税人
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 p.m. (Central time) on or before the due date to be considered timely paid.
地方城市和县的税收
(用于申报当地的销售税、使用税、租赁税和住宿税)
| 表格编号 | Return and Tax Type Code | 允许的折扣 |
|---|---|---|
| 9501 | City and County Tax (SC) | 是的，如果及时缴税。第一个100美元的应缴税款为5%，超过100美元的所有税款为2%。每个辖区每月的销售税折扣不能超过400美元。消费者使用税、销售者使用税或租赁税不允许有折扣。 |
按月申报的纳税人
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.
以日历季度为基础进行申报的纳税人
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 p.m. (Central time) on or before the due date to be considered timely paid.
以半年为单位申报的纳税人
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 p.m. (Central time) on or before the due date to be considered timely paid.
按年度申报的纳税人
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 p.m. (Central time) on or before the due date to be considered timely paid.
State Casual Sales and Use Tax
(只允许每月申报)
* 折扣。如果及时缴税。应缴税款的5%。
| 表格编号 | Return and Tax Type Code | 允许的折扣 | Due Date for Return and Remittance |
|---|---|---|---|
| TC5 | Report of Sales and Use Tax Collected by County Licensing Official (CB) | 是* | 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. |
国家承包商总收入税
(只允许每月申报)
* 折扣。如果及时缴税。应缴税款的前100美元为5%，超过100美元的所有税款为2%。根据第53号行政命令，每月的折扣不能超过400美元。
| 表格编号 | Return and Tax Type Code | 允许的折扣 | Due Date for Return and Remittance |
|---|---|---|---|
| 2510 | 承包商总收入税(CR) | 是* | 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. |
国家公用事业税
(只允许每月申报)
Due Date for Returns and 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 p.m. (Central time) on or before the due date to be considered timely paid.
*征收津贴。从2001年2月1日起，提供电报或电话服务的公用事业单位可以扣除和保留1%的开票税额的9/10。从2002年10月1日起，该供应商扣除和保留的金额应为开具税单金额的1/4。
| 表格编号 | Return and Tax Type Code | 征收津贴 |
|---|---|---|
| upl-4 up upl-4 p8 | 公用事业特许权许可税（UP） 公用事业特许权许可税与预付款（P8）。 | 是 * |
| upl-5 ud upl-5 d8 | 公用事业特许权税直接支付(UD) 公用事业特许权税直接支付与预估付款(D8) | 没有 |
| upl-6 ue upl-6 ee | 公用事业消费税（UE） 公用事业消费税（EE） 预估付款（EE）。 | 是* |
国家移动电信服务税
(只允许每月申报)
* Collection Allowance: Effective February 1, 2001, 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 October 1, 2002, the amount deducted and retained by such provider shall be 1/4 of 1% of the amount of tax billed.
| 表格编号 | Return and Tax Type Code | 征收津贴 | 退货和汇款的到期日 |
|---|---|---|---|
| CTS-1 CL CTS-1 EC | 移动通信服务税(CL) 移动通信服务税与 估计付款(EC) | 是 * | 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
| 表格编号 | Return and Tax Type Code | 允许的折扣 | Due Date for Return and Remittance |
|---|---|---|---|
| 基金会：5-7 | 2.2%公用事业总收入许可税（F2）。 | 没有 | 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. |
国家水电千瓦时税
| 表格编号 | Return and Tax Type Code | 允许的折扣 | Due Date for Return and Remittance |
|---|---|---|---|
| 基金会：5-24 | 水电公司总收入年度报告 (HE) | 没有 | 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. |
国家护理机构特权税
(只允许每月申报)
| 表格编号 | Return and Tax Type Code | 允许的折扣 | Due Date for Return and Remittance |
|---|---|---|---|
| 2810 | 护理机构税 (MN) | 没有 | 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. |
国家药品供应商税
(只允许每月申报)
| 表格编号 | Return and Tax Type Code | 允许的折扣 | Due Date for Return and Remittance |
|---|---|---|---|
| 2800 | 药品供应商税 (MP) | 没有 | 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. |
干洗业环境反应信托基金费
| 表格编号 | Return and Tax Type Code | 允许的折扣 | Due Date for Return and Remittance |
|---|---|---|---|
| DC-1 | 阿拉巴马州干洗店环境反应信托基金费用（DC） | 没有 | 申报和汇款应在每季度的1月、4月、7月和10月的19日或之前进行。 |
| DC-2 | 阿拉巴马州干洗店环境反应信托基金对干洗剂批发分销商的收费（WH）。 | 没有 | 申报和汇款应在每年4月19日或之前完成。 |
| DC-3 | 阿拉巴马州干洗店环境反应信托基金对被遗弃的干洗店业主或受影响的第三方的收费（AB）。 | 没有 | 申报和汇款应在每年4月19日或之前完成。 |
9-1-1预付无线服务费
(只允许每月申报)
* 折扣。应缴税款的4%。见11-98-5-.3（b）（7）。
| 表格编号 | Return and Tax Type Code | 允许的折扣 | Due Date for Return and Remittance |
|---|---|---|---|
| PPW-1 | 9-1-1预付无线服务费(PPW) | 是* | 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. |