SB233 Summary

• Amends Sections 40-23-191 and 40-23-198 of the Alabama Code to allow eligible sellers to continue participating in the Simplified Use Tax Remittance Program even after establishing a physical business address in Alabama, provided they were program participants for at least 6 months before doing so.

• Allows eligible sellers to continue program participation if federal legislation removes current federal limitations on Alabama's ability to enforce sales and use tax jurisdiction against businesses lacking an instate physical presence.

• Defines "eligible seller" as an entity selling tangible personal property or services without a physical presence in Alabama or other sales tax collection obligations, with continued eligibility conditioned on the 6-month participation threshold.

• Establishes that sellers who have been program participants for at least 6 months prior to any change in federal law may continue participating and receive a 2% discount on simplified sellers use taxes properly remitted.

• Takes effect immediately upon passage and Governor approval.