Simplified Seller's Use Tax Report
Reminder: Table information can be sorted by clicking the column headers.
|Type||Legal Name||DBA Name||Account Number||Effective Date||Cease Date|
SSU Participant - Non-Marketplace facilitators - Businesses are individual SSU participants that do not operate a marketplace.
Qualified Marketplace Facilitator - A marketplace facilitator collecting the SSU tax on sales made by 3rd party sellers on their marketplace and, if applicable, their own sales.
Non-Qualified Marketplace Facilitator - A marketplace facilitator collecting the SSU tax only on sales made by 3rd party sellers through their marketplace.
Legislative Act No. 2017-82, effective July 1, 2017, amended the Simplified Sellers Use Tax law to allow the list of SSU account holders to be publicly available so that the consumer can verify a person or business is currently registered to collect and remit Simplified Sellers Use Tax.
If a consumer is charged SSU tax by a person or business, they can verify the status of that person or business in this list of account holders. If the person or business has charged SSU tax and do not have an active SSU account, please report this issue to: 334-353-8153 or 334-242-1490.
Legislative Act No. 2015-448, entitled the "Simplified Seller Use Tax Remittance Act," allows eligible sellers to participate in a program to collect, report and remit a flat eight percent (8 %) seller use tax on all sales made into Alabama and is not liable for the payment of individual local taxes. An eligible seller is one that sells tangible personal property or a service into the state of Alabama from an inventory or location outside the state but does not have a physical presence in the state, and who is not otherwise required by Sections 41-4-116 or 40-23-190, Code of Alabama 1975, to collect tax on sales made into the state.
The Simplified Sellers Use Tax program shall be administered by the Alabama Department of Revenue. The Department shall review all applications for participation, and where an applicant is determined to satisfy requirements to participate in the program, the Department shall establish a simplified sellers use tax account for the eligible seller which will allow the eligible seller to report and remit all simplified sellers use tax collected pursuant to this act. There is no requirement for the seller to identify the locality to which the sale was shipped. The seller is subject to a single audit to be performed by the Alabama Department of Revenue.
SSU deposits will be identified on the locality's bank statement as: STATE OF ALABAMA SIMPLESELL
Deposits are a lump sum payment with no accompanying taxpayer/return information.
Information contained in this Report is to be used only by counties and municipalities for the purpose of determining if a person or business is currently registered to collect and remit Simplified Sellers Use Tax.