Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-6-1 - GROSS PROCEEDS OF SALES; GROSS RECEIPTS; WHOLESALE SALES, SALES AT WHOLESALE; RETAIL SALES, SALES AT RETAIL; AUTOMOTIVE VEHICLES
Section 810-6-1-.33.02 - State Casual Sales And Use Tax Returns

Universal Citation: AL Admin Code R 810-6-1-.33.02

Current through Register Vol. 43, No. 02, November 27, 2024

(1) The term "Department" as used in this regulation shall mean the Department of Revenue of the State of Alabama.

(2) The definition of the term "licensing official" contained in Code of Ala. 1975, Section 40-23-100(2) is incorporated by reference herein.

(3) The term "state casual sales and use tax" as used in this regulation shall mean the state taxes levied in Sections 40-23-101 and 40-23-102, Code of Ala. 1975.

(4) State casual sales and use tax collected by licensing officials shall be remitted to the Department in monthly installments on or before the twentieth day of the month next succeeding the month in which the tax is collected. Every licensing official liable to collect and remit the state casual sales and use tax shall prepare and forward to the Department, within the time prescribed by law, a state casual sales and use tax return for each calendar month using forms furnished by the Department and shall pay to the Department the amount of tax shown to be due. Casual Sales and Use Tax returns shall require the following information:

(a) Licensing official's tax account number, name, and complete address,

(b) Period covered by the return,

(c) Amount of casual sales and use tax collected on automobile vehicles, truck trailers, trailers, semitrailers, travel trailers, and manufactured homes, from or adding applicable penalties and interest to Item (c),

(d) Administrative fee for timely payment,

(e) Penalties and interest due, if applicable,

(f) Net amount after deducting administrative fee

(g) Amount of casual sales and use tax collected on motor boats,

(h) Administrative fee for timely payment,

(i) Penalties and interest due, if applicable,

(j) Net amount after deducting administrative fee from or adding applicable penalties and interest to Item (g),

(k) Total amount remitted,

(l) An indication if payment of tax is made through electronic funds transfer (EFT), and

(m) Signature of the licensing official and the date signed.

Author: Dan DeVaughn

Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-23-111.

Disclaimer: These regulations may not be the most recent version. Alabama may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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