HB110 Alabama 2018 Session

Summary

Primary Sponsor

Rod Scott

Democrat

Session

Regular Session 2018

Title

Taxation, Simplified Sellers Use Tax Program, affiliate restriction against participation eliminated, certain tangible personal property specified as subject to sales tax, Simplified Seller Use Tax Remittance Act, Secs. 40-23-191, 40-23-193 am'd.

Summary

HB 110 would allow more sellers to join Alabama's Simplified Seller Use Tax Remittance Program by removing the affiliate restriction and would clarify which sales must be taxed under the regular sales tax rather than the program.

What This Bill Does

The bill removes the rule that barred eligible sellers from participating if they or their affiliates have a sales/use tax filing obligation. It lets eligible sellers with such affiliates participate in the Simplified Seller Use Tax Remittance Program. It also clarifies that certain sales of tangible personal property cannot be reported under the program and must be taxed under the standard state and local sales tax, while the program still imposes an eight percent tax collected and remitted by participating sellers with monthly reporting requirements.

Who It Affects

• Eligible sellers that have or acquire affiliates with a sales/use tax filing obligation, who would be allowed to participate in the Simplified Seller Use Tax Remittance Program.
• Purchasers in Alabama whose purchases involve sales that are excluded from the program and must be taxed under the regular state/local sales tax.

Key Provisions

• Eliminate the affiliate restriction on eligible sellers, allowing participation in the Simplified Seller Use Tax Remittance Program even if an affiliate has a sales/use tax filing obligation.
• Clarify that certain sales of tangible personal property cannot be reported under the program and are subject to regular state and local sales tax (including sales taxed under Chapter 23, local ordinances, or sales removed from or at a retail location in Alabama or delivered at such a location).

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