HB110 Alabama 2018 Session

Under current law, the Simplified Sellers Use Tax Program allows an eligible seller to voluntarily participate in the program and collect and remit simplified sellers use tax. However, an eligible seller who subsequently acquires an affiliate with a sales and use tax filing obligation is no longer allowed to participate in the program

This bill would eliminate the affiliate restriction and allow eligible sellers with such an affiliate to participate in the program. The bill also clarifies certain sales of tangible personal property cannot be reported under the program and are subject to sales tax

To amend Section 40-23-191 and 40-23-193, Code of Alabama 1975, relating to simplified sellers use tax; to eliminate the affiliate restriction on eligible sellers; to clarify certain sales of tangible personal property cannot be reported under the program and are subject to sales tax.