(a) The department may adopt, promulgate, and enforce reasonable rules and regulations related to the implementation, administration, and participation in the program. The department shall have exclusive responsibility for reviewing and accepting applications for participation and for the administration, return processing, and review of the eligibility of sellers participating in the program. Eligible sellers participating in the program shall not be subject to audit or review by any Alabama locality. Eligible sellers shall maintain records of all sales delivered into Alabama, including copies of invoices showing the purchaser, address, purchase amount, and simplified sellers use tax collected. Such records shall be made available for review and inspection upon request by the department.
(b) The department may disclose the name of eligible sellers, the effective date the eligible seller began participating in the program and, if applicable, the cease date the eligible seller ceased to participate in the program.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 23 - Sales and Use Taxes.
Article 6 - Tax on Remote Sellers.
Division 3 - Conditions for Remote Entity Nexus.
Part 2 - Simplified Seller Use Tax Remittance Act.
Section 40-23-191 - Short Title; Definitions.
Section 40-23-192 - Simplified Sellers Use Tax Remittance Program.
Section 40-23-193 - Collection and Remittance of Simplified Sellers Use Tax; Reporting; Statement.
Section 40-23-195 - Rulemaking Authority; Recordkeeping.
Section 40-23-196 - Refund or Credit of Excess Taxes Paid.
Section 40-23-197 - Disposition of Funds.
Section 40-23-197.1 - Distributions of Simplified Sellers Use Tax Proceeds.
Section 40-23-198 - Applicability of Part 2.
Section 40-23-199 - Amnesty for Certain Uncollected Remote Use Tax.
Section 40-23-199.1 - Amnesty for Certain Uncollected Remote Use Tax.