HB183 Alabama 2019 Session

Updated Feb 24, 2026

Summary

Primary Sponsor: Rod Scott
Democrat
Session: Regular Session 2019
Title: Taxation, simplified sellers use tax, updates to the amnesty and class action provisions, collection of tax clarified, Sec. 40-23-199 am'd.
Summary: The bill adds an amnesty program for uncollected simplified sellers use tax, prohibits certain class-action suits against eligible sellers, and clarifies how the tax is collected and remitted.
What This Bill Does
It creates amnesty for uncollected simplified sellers use tax on sales in Alabama for the 12 months before a seller's participation date, with conditions. The amnesty prevents assessment of that tax plus penalties and interest if the seller applies after acceptance and remains in the program, continues collecting and remitting the tax for at least 36 months, and meets other exclusions (not available if an audit is ongoing, or for taxes already paid, or for buyer-side remote taxes). It also bars class-action lawsuits by customers for overpayments of the tax against eligible sellers. Additionally, it clarifies that the simplified sellers use tax is not intended to replace regular state sales tax collected by licensing officials.

Who It Affects
Eligible sellers participating in the simplified sellers use tax program: may receive amnesty for prior uncollected tax if they meet participation, audit, and ongoing compliance requirements.
Customers or buyers in Alabama: lose the ability to file class-action lawsuits for overpayment of simplified sellers use tax against eligible sellers.

Key Provisions
Amnesty for uncollected simplified sellers use tax due on sales during the 12-month period preceding the eligible seller's participation, subject to conditions and timeframes.
Amnesty precludes assessment of uncollected simplified sellers use tax plus penalties and interest for that prior period, provided the seller applies after department acceptance and stays compliant for at least 36 months.
Amnesty not available if an audit has begun and is not resolved, nor for taxes already paid or for taxes collected by the seller on its own behalf (not for buyer-side remote taxes).
No class action may be brought against an eligible seller for overpayment of simplified sellers use tax collected and remitted on sales by the eligible seller.
The simplified sellers use tax shall not be collected and remitted in lieu of regular sales and use tax collected by a licensing official.
The act becomes effective immediately after signature.

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