AL SB347

Changes the distribution formula for simplified sellers use tax to counties and municipalities from using decennial census data to using U.S. Census Bureau Population and Housing Estimates Program projections, updated every five years beginning in 2027

Maintains the current split of local proceeds: 60% to municipalities and 40% to counties, distributed proportionally based on population

Changes distribution frequency from quarterly to monthly for county and municipal payments

Repeals Section 40-23-197.1 of the Code of Alabama 1975 related to simplified sellers use tax distribution timing

Effective date: October 1, 2026