Code of Alabama
Chapter 23 - Sales and Use Taxes.
Article 6 - Tax on Remote Sellers.

Division 1 - Application and Implementation.

Section 40-23-150 - Education Trust Fund Rainy Day Account. - Repealed by Act 2012-599, 1st Sp. Sess., §2, effective October...

Division 2 - Delegation to Discuss Sales and Use Tax Collection From Remote Sales.

Section 40-23-170 - Legislative Findings. - The Legislature finds that the State of Alabama should participate...

Section 40-23-171 - Definitions. - As used in this division, the following terms shall have...

Section 40-23-172 - Delegates for Participation in Multistate Discussions. - (a) There is created a delegation to participate in multistate...

Section 40-23-173 - Duties of Delegates; Agreement. - (a) Delegates shall enter into multistate discussions on behalf of...

Section 40-23-174 - Distribution of Proceeds. - (a) Should the enactment of a national agreement for the...

Division 3 - Conditions for Remote Entity Nexus.

Section 40-23-190 - Conditions for Remote Entity Nexus. - (a) An out-of-state vendor has substantial nexus with this state...

Part 2 - Simplified Seller Use Tax Remittance Act.

Section 40-23-191 - Short Title; Definitions. - (a) This part shall be titled The Simplified Seller Use...

Section 40-23-192 - Simplified Sellers Use Tax Remittance Program. - (a) There is hereby established The Simplified Sellers Use Tax...

Section 40-23-193 - Collection and Remittance of Simplified Sellers Use Tax; Reporting; Statement. - (a) The simplified sellers use tax due under the program...

Section 40-23-194 - Discount. - Eligible sellers may deduct and retain a discount equal to...

Section 40-23-195 - Rulemaking Authority; Recordkeeping. - (a) The department may adopt, promulgate, and enforce reasonable rules...

Section 40-23-196 - Refund or Credit of Excess Taxes Paid. - (a) Any taxpayer who pays a simplified sellers use tax...

Section 40-23-197 - Disposition of Funds. - (a) The proceeds of simplified sellers use tax paid pursuant...

Section 40-23-197.1 - Distributions of Simplified Sellers Use Tax Proceeds. - Notwithstanding the provisions of Section 40-23-197, the department may initiate...

Section 40-23-198 - Applicability of Part 2. - In the event that the enactment of federal legislation removes...

Section 40-23-199 - Amnesty for Certain Uncollected Remote Use Tax. - (a) Subject to the limitations set out in this section,...

Section 40-23-199.1 - Amnesty for Certain Uncollected Remote Use Tax. - The Simplified Sellers Use Tax Remittance Program may not be...

Section 40-23-199.2 - Marketplace Facilitators. - (a) For the purpose of this Act 2018-539, the following...

Section 40-23-199.3 - Online Application Process. - By no later than January 1, 2019, the department shall...

Division 4 - Alabama Streamlined Sales and Use Tax Commission.

Section 40-23-200 - Definitions. - For purposes of this division, the following words or phrases...

Section 40-23-201 - Creation; Composition; Meetings. - (a) There is hereby established the Alabama Streamlined Sales and...

Section 40-23-202 - Duties. - The duties of the commission shall include identification and development...

Section 40-23-203 - Report; Implementation and Administration of Recommendations. - (a) The commission shall make a preliminary written report of...

Section 40-23-204 - Recommended Changes in Existing Tax Laws. - (a) In addition to the duties set out in Section...

Section 40-23-205 - Funding. - The Legislature shall appropriate such funds from the general funds...