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Alabama and the Streamlined Sales and Use Tax Agreement

In June, 2011, Governor Bentley signed into law Act 2011-563 (HB355) creating the Alabama Streamlined Sales and Use Tax Commission. Since then, the commission has met monthly to “…develop, implement, and administer the programs necessary for Alabama to come into compliance with the Streamlined Sales and Use Tax Agreement (SSUTA), in the event that the Main Street Fairness Act or similar federal legislation implementing the Agreement becomes law.”

This next week, the commission meets November 3. According to the law, the commission, a group of 10 individuals listed below have until early next Spring to provide a report and draft legislation detailing the changes to Alabama’s sales and use tax laws that will be necessary in order to bring it into compliance with the SSUTA.

The law states the following will be the makeup of the commission:

  • 2 representatives of municipal government, appointed by the Alabama League of Municipalities
  • 4 representatives from the Alabama Department of Revenue (ADOR)
  • 2 representatives from the Association of County Commissions in Alabama (ACCA)
  • 1 representative from the Alabama Retail Association (ARA)
  • 1 representative from the Business Council of Alabama

The Commissioner of Revenue, Julie Magee is the initial Chair of the Commission.
Sonny Brasfield, Executive Director of the ACCA, was quoted as saying, “…the most serious roadblock is the requirement that there be a single point of collection for all sales taxes in Alabama.” Alabama State currently only administers for roughly half the local municipalities in the state. However, some self-administered jurisdictions are making strides using the ADOR paperless filing and payment system.

Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Avalara Author
Susan McLain
Avalara Author Susan McLain
Susan McLain began her career as a technical writer in technology industries such as satellite networking and medical devices. Her skills encompass technical and marketing writing, usability engineering, verification and validation testing and protocol writing, requirements development, business analysis, technical illustration/graphic design and marketing. She has owned her own business providing service to small to medium sized business and in other positions, she has been in project management, documentation and marketing. She is currently the content specialist for Avalara helping to “make sales tax less taxing.”