HB318 Alabama 2019 Session

This bill would clarify transactions for which simplified sellers use tax cannot be collected and remitted and clarify for which transactions state and local sales or use taxes must be remitted

This bill would provide for a one-time calculation of the combined average state and local sellers use tax rate by adding the state, average county and average municipal sellers use tax rates

A local rate adjustment would then be made to the simplified sellers use tax rate to approximate the combined average state and local sellers use tax rate

Relating to simplified sellers use tax; to modify the definition of eligible seller; to clarify transactions for which simplified sellers use tax cannot be remitted; to clarify transactions for which state and local sales or use taxes must be remitted; and to provide for an adjustment to the simplified sellers use tax rate.