Code of Alabama
Article 6 - Tax on Remote Sellers.
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...