SB459 Summary

• Department of Revenue must develop the "ONE SPOT" (Optional Network Election for Single Point Online Transactions) system by September 30, 2013, allowing taxpayers to file and remit state, county, and municipal sales, use, and leasing/rental tax returns through a single electronic portal at no charge to taxpayers or local jurisdictions.

• Department shall provide up to $1,000,000 in financial assistance over three years to local taxing jurisdictions to ensure their systems can interface with ONE SPOT, which handles return filing and tax remittance only.

• All Alabama taxing jurisdictions must authorize ONE SPOT for any required sales, use, or leasing/rental tax filers, with taxpayers required to simultaneously remit payment through the system or another approved electronic method accepted by the jurisdiction.

• State and Local Advisory Committee established with representatives from county government (3), municipal government (3), business community (2), and retail community (1) to review system design and make recommendations to the Commissioner of Revenue.

• Act becomes effective for tax periods beginning after September 30, 2013; Department of Revenue prohibited from imposing fees on local jurisdictions for system maintenance or operation.