HB151 Alabama 2014 Session

Updated Feb 24, 2026

Summary

Primary Sponsor: Barry Moore
Republican
Co-Sponsors: Micky Hammon Ed Henry Steve McMillan Randall Shedd Mac McCutcheon Alan Baker Jim Patterson Mike Hubbard Duwayne Bridges Greg Wren Mack N. Butler David Standridge Wayne Johnson Terri Collins Phil Williams April Weaver Alan Boothe Dan Williams Mary Sue McClurkin Wes Long Jim Carns Mac Buttram Becky Nordgren Howard Sanderford Paul W. Lee Allen Farley Joe Faust Lynn Greer John Merrill Ken Johnson K.L. Brown Jim McClendon Kurt Wallace Richard Baughn
Session: Regular Session 2014
Title: Sales tax, estimated payments, average monthly tax liability threshold increased, Sec. 40-23-7 am'd.
Summary: The bill raises the threshold for required estimated state sales tax payments from $1,000 to $2,500 of average monthly liability.
What This Bill Does
The bill raises the threshold for required estimated state sales tax payments from $1,000 to $2,500 of average monthly liability. Taxpayers with $2,500 or more will file estimated payments on the 20th of each month using the existing method; those with smaller liabilities stay on monthly returns and very small liabilities (under $200) may elect quarterly filings. The act takes effect August 1, 2014.

Who It Affects
Businesses in Alabama that owe state sales tax and have an average monthly liability of $2,500 or more; they would be required to make monthly estimated payments.
Businesses with very small liabilities (average under $200 per month) may elect to file quarterly returns.

Key Provisions
Raises the estimated payment threshold from $1,000 to $2,500 per month for required estimated state sales tax payments.
Maintains monthly filing and the quarterly filing option for very small liabilities, including the election process and timing, with the act effective date of August 1, 2014.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Taxation