AL HB364

Excludes local delivery services from the definition of "marketplace facilitator" under Alabama's simplified sellers use tax (SSUT) program.

Local delivery services (including courier services and personal transportation like cars or bicycles) that pick up goods from Alabama retail sellers and deliver them are not subject to SSUT registration and remittance requirements.

Local delivery service transactions remain subject to regular state and local sales and use taxes, but are outside the SSUT remittance program.

Applies to services that maintain websites or mobile applications used primarily to facilitate delivery or sales for Alabama businesses such as restaurants, grocery stores, and pharmacies, provided those businesses have Alabama addresses or are required to collect sales tax.

Effective October 1, 2025.