SB259 Alabama 2012 Session

Summary

Primary Sponsor

J.T. WaggonerSenator

Republican

Co-Sponsors

Greg J. ReedShadrack McGillPhillip W. WilliamsClay ScofieldGerald O. DialBryan TaylorJerry L. Fielding

Session

Regular Session 2012

Title

Sales tax, estimated payments, average monthly tax liability threshold increased, Sec. 40-23-7 am'd.

Summary

SB259 raises the threshold for requiring estimated monthly sales tax payments from $1,000 to $2,500.

What This Bill Does

The bill makes only taxpayers with an average monthly sales tax liability of $2,500 or more pay estimated monthly amounts. These taxpayers must make estimated payments on or before the 20th of the month, using a calculation where the first payment is about two-thirds of the month’s tax and later payments are the lesser of two-thirds of last year’s month liability or two-thirds of the current estimate. It keeps the existing rules that monthly payments and reporting are due by the 20th, and it allows a quarterly filing option if average monthly liability is less than $200.

Who It Affects

• Taxpayers with average monthly state sales tax liability of $2,500 or more will be required to make estimated monthly payments.
• Taxpayers whose average monthly liability averages less than $200 per month can elect to file quarterly instead of monthly.

Key Provisions

• Raises the estimated-payment threshold from $1,000 to $2,500 or greater.
• For those in the estimated-payment group, sets the payment structure: first payment ≈ two-thirds of the month’s actual liability; subsequent payments equal to the lesser of two-thirds of last year’s month liability or two-thirds of the current month’s estimated liability.
• Maintains monthly reporting and payment due on the 20th of each month.
• Preserves a quarterly filing option for taxpayers with average monthly liability under $200 per month.
• Effective date: September 1, 2012.

AI-generated summary using openai/gpt-5-nano on Feb 25, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation