Section 40-23-199.3 – Online Application Process.
Section 40-23-199.3 Online application process. By no later than January 1, 2019, the department shall initiate an online application process to simplify refunds requested pursuant to Section 40-23-196. (Act 2018-539, §4.)
Section 40-23-200 – Definitions.
Section 40-23-200 Definitions. For purposes of this division, the following words or phrases shall have the following meanings: (1) AGREEMENT. The Streamlined Sales and Use Tax Agreement. (2) COMMISSION. The Alabama Streamlined Sales and Use Tax Commission created in this division to develop, implement, and administer programs necessary to come into compliance with the provisions […]
Section 40-23-201 – Creation; Composition; Meetings.
Section 40-23-201 Creation; composition; meetings. (a) There is hereby established the Alabama Streamlined Sales and Use Tax Commission, created to identify, develop, implement, and administer the procedures and programs the State of Alabama would need to come into compliance with the Streamlined Sales and Use Tax Agreement in the event that federal legislation implementing the […]
Section 40-23-202 – Duties.
Section 40-23-202 Duties. The duties of the commission shall include identification and development of each of the following as necessary for compliance with the Streamlined Sales and Use Tax Agreement: (1) The development of a system for single entity administration of state and local tax collection and distribution. (2) The development of a system designed […]
Section 40-23-203 – Report; Implementation and Administration of Recommendations.
Section 40-23-203 Report; implementation and administration of recommendations. (a) The commission shall make a preliminary written report of its recommended implementation plan regarding necessary systems and programs within three months of the initial meeting of the commission. The preliminary report approved by the commission shall be distributed for comment to the department, all Alabama counties […]
Section 40-23-204 – Recommended Changes in Existing Tax Laws.
Section 40-23-204 Recommended changes in existing tax laws. (a) In addition to the duties set out in Section 40-23-202, the commission shall research Alabama’s existing tax laws to identify what changes in existing law will be necessary in order to bring Alabama in compliance with the agreement in the event that federal legislation adopting the […]
Section 40-23-205 – Funding.
Section 40-23-205 Funding. The Legislature shall appropriate such funds from the general funds of the State of Alabama as necessary for the reasonable and necessary expenses of the commission, including the implementation and administration of programs developed pursuant to this division. (Act 2011-563, p. 1071, §6.)
Section 40-23-198 – Applicability of Part 2.
Section 40-23-198 Applicability of Part 2. In the event that the enactment of federal legislation removes current federal limitations on states’ ability to enforce their sales and use tax jurisdiction against businesses that lack an instate physical presence, the provisions of this part shall be inapplicable as to any eligible seller who is not registered […]
Section 40-23-199 – Amnesty for Certain Uncollected Remote Use Tax.
Section 40-23-199 Amnesty for certain uncollected remote use tax. (a) Subject to the limitations set out in this section, an eligible seller participating in the program shall be granted amnesty for any uncollected remote use tax that may have been due on sales made to purchasers in the state for all periods preceding October 1, […]
Section 40-23-199.1 – Amnesty for Certain Uncollected Remote Use Tax.
Section 40-23-199.1 Amnesty for certain uncollected remote use tax. The Simplified Sellers Use Tax Remittance Program may not be used to report sales tax obligations subject to the sales tax imposed by Chapter 23 of this title or any local law or municipal ordinance or any county ordinance enacted pursuant to Section 40-12-4 imposing a […]