HB597 Alabama 2012 Session

This bill would require the Department of Revenue to develop and make available a system which allows any taxpayer required to file and remit a state, county, or municipal sales or use tax the ability to file and remit the sales and use tax returns and payments through an electronic single point of filing program

This bill would provide that there shall be no charge to utilize the local electronic single point of filing program by a taxpayer or local taxing jurisdiction

This bill would allow the Department of Revenue to promulgate rules to implement the provisions of the bill

This bill would create a State and Local Advisory Committee to provide input to the Commissioner of Revenue, and would provide for its membership, powers, and duties

Relating to sales and use tax; to require the Department of Revenue to develop and make available a system which allows any taxpayer required to file and remit a state, county, or municipal sales or use tax the ability to file and remit the sales and use tax returns and payments through an electronic single point of filing program; to provide that there shall be no charge to utilize the local electronic single point of filing program by a taxpayer or local taxing jurisdiction; to allow the Department of Revenue to promulgate rules to implement the provisions of this act; and to create a State and Local Advisory Committee to provide input to the Commissioner of Revenue, and to provide for its membership, powers, and duties.