When is Sales Tax Due for Businesses who conduct operations in Selma, Alabama

• The sales tax is due monthly, with returns and remittances to be filed on or before the 20th day of the month for the previous month’s sales. However, beginning with calendar year 1999, a taxpayer may elect to file and pay state sales tax on a calendar quarter basis when the total state sales tax for which the taxpayer is liable averages less than $200 per month during the preceding calendar year.
  
  

• The election to file and pay quarterly shall be made in writing to Avenu no later than February 20 of each year. Also, if a taxpayer’s total local sales tax liability during the preceding calendar year is $10 or less, the taxpayer may file state sales tax on a calendar year basis.

   

Are Sales of Goods made via the Internet taxable?

• ON-LINE RETAIL SELLERS LOCATED OUTSIDE ALABAMA: The retail sale of goods made over the Internet that are delivered into Alabama from an out-of-state seller are treated the same as the retail sale of tangible personal property made through more traditional channels, with the same “nexus” rules applying to both. A retail vendor has “nexus” in Alabama if they have a physical presence in Alabama, such as a retail store, warehouse, inventory, or regular presence of traveling salespeople or agents. If the retail vendor has nexus in Alabama, the tax reporting responsibility lies with the retail vendor to register with Avenu to charge, collect and remit the appropriate Sellers Use Tax to the Avenu (Local sellers use taxes also apply and should also be charged, collected and remitted to the appropriate administering authorities). If the retail vendor does not have nexus with Alabama, the tax reporting responsibility passes to the consumer/purchaser and they would be responsible for self-assessing the use tax and remitting it via a consumers use tax return to the ADOR and to the appropriate administering authorities. However, please note that some retail vendors that do not have nexus in Alabama elect to register with Avenu on a voluntary basis to charge, collect and remit the use tax to Avenu as a convenience to their customers.
  
  

• ON-LINE RETAIL SELLERS LOCATED IN ALABAMA: The retail sale of goods made over the Internet by Alabama retailers to Alabama customers are subject to Alabama Sales Tax. The tax reporting responsibility lies with the Alabama retail vendor to charge, collect and remit the Sales Tax on such sales, as these sales are treated the same as the retail sale of tangible personal property made through more traditional channels. Local sales tax or use tax also applies and should be remitted to the appropriate administering authorities.