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-.19 - State Sales Tax Returns Required From All Retailers
Universal Citation: AL Admin Code R 810-6-4-.19
Current through Register Vol. 42, No. 11, August 30, 2024
(1) Retailers required by § 40-23-6, Code of Ala. 1975, to collect, report, and remit sales taxes must observe the following rules:
(a) Each retailer must
submit to the department a Sales Tax return for each calendar tax reporting
period within the time prescribed by law and on forms provided by the
department. In addition to the return, the retailer must compute and pay the
tax due to the department.
(b) Each
retailer must file only one Sales Tax return per tax reporting period for all
retail units of business operated within the state.
(c) Unless the retailer qualifies to file and
pay Sales Tax on a calendar quarter, calendar semi-annual, or calendar year
basis, tax is due and payable in monthly installments on or before the
twentieth day of the month next succeeding the month in which the tax accrues.
See Rule
810-6-5-.30
Filing And Paying State Sales And Use Taxes And
State-Administered County And Municipal Sales And Use Taxes On A
Quarterly Or Annual Basis. (§
40-23-7)
Author: Dan DeVaughn
Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-23-7, 40-23-3140-23-83. Administrative Rule 810-6-5-.30.
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