SB2 Alabama 2013 Session

Summary

Primary Sponsor

Bryan Taylor

Republican

Co-Sponsors

Rusty GloverClay ScofieldGreg J. ReedDel MarshTom WhatleyHarri Anne SmithGerald H. AllenPhillip W. WilliamsMark Slade BlackwellBill HoltzclawPaul SanfordJerry L. FieldingPaul BussmanJ.T. WaggonerDick Brewbaker

Session

Regular Session 2013

Title

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

Summary

SB2 would raise the threshold for when taxpayers must pay estimated monthly state sales taxes from $1,000 to $2,500 per month.

What This Bill Does

If enacted, taxpayers with an average monthly state sales tax liability of $2,500 or more would be required to make estimated monthly payments to the Department of Revenue. The payment schedule uses the existing method, with estimated payments set as a fixed percentage of the tax liability and adjusted as needed by prior year or current month figures, due by the 20th of the month. The bill keeps the rule that credits or deficits from earlier payments are applied to future liabilities. Taxpayers with very small liabilities (average under $200 per month) could still elect to file quarterly rather than monthly.

Who It Affects

• Taxpayers with average monthly state sales tax liability of $2,500 or more, who would be required to make estimated monthly payments by the 20th of each month.
• Taxpayers whose average monthly liability is less than $200 per month, who could elect to file quarterly returns instead of monthly filings.

Key Provisions

• Increases the required average monthly sales tax liability threshold for estimated payments from $1,000 to $2,500.
• Keeps the general method for calculating estimated payments, using a fixed percentage of tax liability (with adjustments based on prior year or current month).
• Allows a quarterly return option for taxpayers averaging less than $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