Current through Register Vol. 42, No. 11, August 30, 2024
(1) Definitions.
(a) Total state sales tax liability - The
amount of state sales tax, including applicable penalty and interest, remitted
by, or levied or assessed against the taxpayer.
(b) Total state use tax liability - The
amount of state use tax, including applicable penalty and interest, remitted
by, or levied or assessed against the taxpayer.
(c) Total state lodgings tax liability - The
amount of state transient occupancy tax, including applicable penalty and
interest, remitted by, or levied or assessed against the taxpayer.
(d) Total state rental tax liability - The
amount of state rental tax, including applicable penalty and interest, remitted
by, or levied or assessed against the taxpayer.
(2) Filing Election. A taxpayer whose total
state sales tax liability, total state use tax liability, total state lodgings
tax liability, or total state rental tax liability meets the following criteria
may request in writing, pursuant to paragraph (6), to file quarterly,
semi-annually, or annually:
(a) Quarterly
Returns.
1. A taxpayer whose total state sales
tax liability during the preceding calendar year is less than two thousand four
hundred dollars ($2,400) may elect to file quarterly returns.
2. A taxpayer whose total state use tax
liability during the preceding calendar year is less than two thousand four
hundred dollars ($2,400) may elect to file quarterly returns.
3. A taxpayer whose total state lodgings tax
liability during the preceding calendar year is less than two thousand four
hundred dollars ($2,400) may elect to file quarterly returns.
4. A taxpayer whose total state rental tax
liability during the preceding calendar year is less than two thousand four
hundred dollars ($2,400) may elect to file quarterly returns.
(b) Semi-Annual Returns.
1. A taxpayer whose total state sales tax
liability during the preceding calendar year is either less than twelve hundred
dollars ($1,200) or has made retail sales during no more than two, thirty (30)
consecutive day periods may elect to file semi-annual returns.
2. A taxpayer whose total state use tax
liability during the preceding calendar year is either less than twelve hundred
dollars ($1,200) or has made no more than two transactions subject to use tax
during the preceding calendar year may elect to file semi-annual
returns.
3. A taxpayer whose total
state lodgings tax liability during the preceding calendar year is either less
than twelve hundred dollars ($1,200) or has provided accommodations during no
more than two, thirty (30) consecutive day periods may elect to file
semi-annual returns.
4. A taxpayer
whose total state rental tax liability during the preceding calendar year is
either less than twelve hundred dollars ($1,200) or has made rentals during no
more than two, thirty (30) consecutive day periods may elect to file semiannual
returns.
(c) Annual
Returns.
1. A taxpayer whose total state sales
tax liability during the preceding calendar year is either less than six
hundred dollars ($600) or has made retail sales during no more than one, thirty
(30) consecutive day period may elect to file annual returns.
2. A taxpayer whose total state use tax
liability during the preceding calendar year is either less than six hundred
dollars ($600) or has made no more than one transaction subject to use tax
during the preceding calendar year may elect to file annual returns.
3. A taxpayer whose total state lodgings tax
liability during the preceding calendar year is either less than six hundred
dollars ($600) or has provided accommodations during no more than one, thirty
(30) consecutive day period may elect to file annual returns.
4. A taxpayer whose total state rental tax
liability during the preceding calendar year is either less than six hundred
dollars ($600) or has made rentals during no more than one, thirty (30)
consecutive day period may elect to file annual returns.
(3) Return Filing Requirement. In
order to qualify for quarterly, semi-annual, or annual filing status, the
taxpayer must have been in business for the entire preceding calendar year and
filed the required returns covering the entire preceding calendar year upon
which the calculation of the annual tax liability is based.
(4) State Administered County and Municipal
Sales, Use, Lodgings, and Rental Taxes. The filing election established for
state sales, use, lodgings, and rental taxes will also govern the filing
election for state administered county and municipal sales, use, lodgings, and
rental taxes.
(5) Return and
Payment Due Dates.
(a) Quarterly returns and
payments are due on or before the 20th day of the month next succeeding the end
of the quarter for which the tax is due.
(b) Semi-annual returns and payments are due
on or before July 20 and January 20, following the end of the six-month period
for which the tax is due.
(c)
Annual return and payment are due on or before January 20 following the end of
the annual period for which the tax is due.
(6) Written Request Required. A taxpayer that
meets the requirements of paragraphs (2) and (3) must submit a written request
to the department to elect to change their return filing frequency. The request
of this election must be received by the department no later than February 20
of each year.
Author: Christy Vandevender
Statutory Authority:
Code of Ala.
1975, §§
40-2A-7(a)(5),
40-12224, 40-23-7,
40-23-31,
40-23-68,
40-23-83,
40-26-3,
11-3-11.3,
11-51-207,
11-51-208.
