SB300 Alabama 2019 Session

Updated Feb 24, 2026

Summary

Primary Sponsor: William “Bill” M. BeasleySenator
Democrat
Session: Regular Session 2019
Title: Taxation, sales and use taxes, lodging taxes, provide those taxpayers option to file reports on quarterly, semiannual, or annual basis, Secs. 40-23-7, 40-23-68, 40-26-3 am'd.
Summary: SB 300 lets qualifying seasonal taxpayers file sales, use, and lodging taxes less frequently (quarterly, semiannually, or annually) and adds license-enforcement provisions for compliance.
What This Bill Does
It changes how often certain Alabama taxes are reported by allowing qualifying taxpayers to file quarterly, semiannually, or annually instead of monthly. Eligibility depends on the taxpayer's total annual liability, with specific thresholds determining the filing frequency. Elections must be made in writing by February 20 each year, and the bill sets corresponding due dates for each filing frequency. It also adds a new enforcement tool giving the Department of Revenue authority to suspend, revoke, or deny licenses for fraud, ownership changes, noncompliance, or failure to maintain a required surety bond, and the act becomes effective on the first day of the third month after passage.

Who It Affects
Qualifying seasonal sales, use, and lodging taxpayers who meet the annual liability thresholds and would switch from monthly to quarterly, semiannual, or annual reporting.
Businesses and licensees that collect these taxes, along with the Alabama Department of Revenue, who may face new reporting rules and potential license suspension or revocation for noncompliance, fraud, changes in ownership, or failure to maintain required bonds.

Key Provisions
Amends 40-23-7 to allow quarterly, semiannual, or annual filing for sales tax if annual liability meets defined thresholds; establishes due dates by filing frequency.
Amends 40-23-68 to apply the same threshold-based filing options to the use tax (storage, use, or other consumption) with corresponding due dates and written election deadline by February 20 each year.
Amends 40-26-3 to apply the same threshold-based filing options to the state transient occupancy (lodgings) tax with corresponding due dates and written election deadline by February 20 each year.
Adds §40-23-6.1 authorizing the commissioner to suspend, revoke, or deny licenses issued under specified tax laws for fraud, ownership changes, noncompliance, or failure to maintain a required surety bond; the Department of Revenue may adopt rules to administer this section.
Establishes that the act becomes effective on the first day of the third month following its passage.

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