HB110 Summary

• Eliminates the restriction that prevented eligible sellers from participating in the Simplified Sellers Use Tax Program if they acquired an affiliate with sales and use tax filing obligations.

• Clarifies that certain sales of tangible personal property sold or removed from a retail location in Alabama, or delivered at a retail location in Alabama, cannot be reported under the program and remain subject to standard sales tax.

• Establishes that the Simplified Use Tax Remittance Program applies only to eligible sellers making remote sales without physical presence in Alabama, charging a flat eight percent tax rate on tangible personal property delivered into the state.

• Requires eligible sellers to electronically report and remit collected taxes monthly by the 20th day of the following month, with reporting limited to statewide totals rather than location-specific data.

• The act becomes effective immediately upon passage and approval by the Governor.