Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-6-4 - SALES TAX DUE MONTHLY; FILING OF REPORTS; RECORDS REQUIRED; REFUNDS; INTEREST; HEARINGS ON ASSESSMENTS; EXAMINATIONS OF RETURNS; INTER ALIA
Section 810-6-4-.03 - Discounts Allowed On Payments Of Sales Tax Made Before Delinquency
Current through Register Vol. 42, No. 11, August 30, 2024
(1) Allowed Discount.
(2) Discount Based on Filing Frequency. Section 40-23-7(d), Code of Ala. 1975, allows certain taxpayers to file Sales Tax returns with the department on a calendar quarter, calendar semi-annual, or calendar year basis rather than on a monthly basis. The sales tax discount for licensees who file monthly, quarterly, semi-annually, or annually must not exceed the allowed discount as provided in paragraph (1) per calendar quarter, per calendar semi-annual, or per calendar year, respectively.
(3) Application of Discount. The allowed discount outlined in paragraphs (1) and (2) applies to all state, county, and municipal sales taxes administered by the department. The rate, maximum, and effective date of the discount for each state administered county and municipal sales tax due and payable to the department must be calculated in the same manner as the discount for the state sales tax.
Author: Lee Ann Rouse
Statutory Authority: Code of Ala. 1975, §§ 11-3-11.3, 11-51-180, et seq., 11-51-200, et seq., 40-2A-7(a)(5), 40-12-4, et seq., 40-23-6, 40-23-7(d), 40-23-31, 40-23-36, 40-23-83.