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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-23-191

Short Title; Definitions

Official textalison.legislature.state.al.us

# (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.

Last amended: Act 2015-448, p. 1443, §1; Act 2016-110, §1; Act 2017-82, §2; Act 2018-539, §1.

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In this chapter (40 sections)
  1. 40-23-101 · Sales Tax Levied on Automotive Vehicles, Motorboats, Truck…
  2. 40-23-102 · Excise Tax Levied on Storage or Use of Automotive Vehicles,…
  3. 40-23-103 · Sales Tax Levied on Sale Price Less Credit for Trade-In
  4. 40-23-104 · Collection of Taxes Before Registration or Licensing; Proof…
  5. 40-23-105 · Applicability of Certain Title 40 Provisions
  6. 40-23-106 · Reciprocity
  7. 40-23-107 · Fees
  8. 40-23-108 · Disposition of Funds
  9. 40-23-110 · Penalty for Failure to Pay Tax
  10. 40-23-111 · Authority to Adopt and Enforce Rules and Regulations
  11. 40-23-120 · Good Faith Violations
  12. 40-23-121 · Authorization to Collect or Recover Sales Taxes Due on…
  13. 40-23-130 · Calculation of Municipal or County Gross Receipts Tax
  14. 40-23-150 · Education Trust Fund Rainy Day Account
  15. 40-23-170 · Legislative Findings
  16. 40-23-171 · Definitions
  17. 40-23-172 · Delegates for Participation in Multistate Discussions
  18. 40-23-173 · Duties of Delegates; Agreement
  19. 40-23-174 · Distribution of Proceeds
  20. 40-23-190 · Conditions for Remote Entity Nexus
  21. 40-23-191 · Short Title; Definitions
  22. 40-23-192 · Simplified Sellers Use Tax Remittance Program
  23. 40-23-193 · Collection and Remittance of Simplified Sellers Use Tax;…
  24. 40-23-194 · Discount
  25. 40-23-195 · Rulemaking Authority; Recordkeeping
  26. 40-23-196 · Refund or Credit of Excess Taxes Paid
  27. 40-23-197 · Disposition of Funds
  28. 40-23-197.1 · Distributions of Simplified Sellers Use Tax Proceeds
  29. 40-23-198 · Applicability of Part 2
  30. 40-23-199 · Amnesty for Certain Uncollected Remote Use Tax
  31. 40-23-199.1 · Amnesty for Certain Uncollected Remote Use Tax
  32. 40-23-199.2 · Marketplace Facilitators
  33. 40-23-199.3 · Online Application Process
  34. 40-23-200 · Definitions
  35. 40-23-201 · Creation; Composition; Meetings
  36. 40-23-202 · Duties
  37. 40-23-203 · Report; Implementation and Administration of Recommendations
  38. 40-23-204 · Recommended Changes in Existing Tax Laws
  39. 40-23-205 · Funding
  40. 40-23-210 · Definitions; Adjustment of Dollar Value of Certain Covered…
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