Code of Alabama
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 Tax Remittance Act.
(b) For the purpose of this part, the following terms shall have the respective meanings ascribed to them in this section:
(1) DEPARTMENT. The Alabama Department of Revenue.
(2) ELIGIBLE SELLER. A seller that sells tangible personal property or a service, but does not have a physical presence in this state or is not otherwise required to collect and remit state and local sales or use tax for sales delivered into the state. The seller shall remain eligible for participation in the Simplified Use Tax Remittance Program unless the seller establishes a presence through a physical business address for the purpose of making in-state retail sales within the State of Alabama or becomes otherwise required to collect and remit sales or use tax pursuant to Section 40-23-190 through an affiliate making retail sales at a physical business address in Alabama. The term also includes a marketplace facilitator as defined in Section 40-23-199.2(a)(2) for all sales made through the marketplace facilitator’s marketplace by or on behalf of a marketplace seller.
(3) LOCALITY. A county, municipality, or other local governmental taxing authority which levies a local sales and/or use tax.
(4) SELLER. An individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or other legal entity.
(5) SIMPLIFIED SELLERS USE TAX. The tax to be collected, reported, and remitted by eligible sellers who are participating in the program pursuant to requirements and procedures established pursuant to this part.
(6) SIMPLIFIED USE TAX REMITTANCE PROGRAM or PROGRAM. The program established in this part to provide a mechanism for eligible sellers to collect, report, and remit the simplified sellers use tax established pursuant to this part.
(7) STATE. The State of Alabama.

Structure Code of Alabama