Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES
Section 810-6-2-.90.03 - Requirements For Certain Out-Of-State Sellers Making Significant Sales Into Alabama
Current through Register Vol. 43, No. 02, November 27, 2024
(1) An out-of-state seller who is making retail sales of tangible personal property into the state is required to register with the Department and to collect and remit tax pursuant to Section 40-23-67, Code of Ala. 1975, when the seller's retail sales of tangible personal property sold into the state exceed $250,000 per year based on the previous calendar year's sales.
(2) Sellers may satisfy the requirements described in (1) above by one of the following methods:
(3) This rule shall not be enforced for any of the following:
Authors: Christy Edwards, Cameran Clark
Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-23-83, 40-23-67, 40-23-68, 40-23-191 through 40-23-199.