§ 40-23-198 — Applicability of Part 2

Alabama § 40-23-198

• Jurisdiction: Alabama
• Title 40: Revenue and Taxation
• Ch. 23: Sales and Use Taxes
• Art. 6: Tax on Remote Sellers
• Div. 3: Conditions for Remote Entity Nexus
• Part 2: Simplified Seller Use Tax Remittance Act

Text

In the event that the enactment of federal legislation removes current federal limitations on states’ ability to enforce their sales and use tax jurisdiction against businesses that lack an instate physical presence, the provisions of this part shall be inapplicable as to any eligible seller who is not registered with the department as a participant in the program at least six months prior to the date of such change in law. In such event, the provisions of this part will continue to apply to any eligible seller who has been approved by the department as a participant in the program at least six months prior to the change in law and to any taxpayer who has paid or pays the simplified sellers use tax authorized under this part provided the eligible seller continues to collect, report, and remit the simplified sellers use tax and otherwise complies with all procedures and requirements of the program. Eligible sellers participating in the program pursuant to this subsection may continue to receive a discount of two percent (2%) on all simplified sellers use taxes properly remitted under the provisions of this part and shall continue to report sales under the conditions set out in Section 40-23-193.

Legislative History

(Act 2015-448, §1; Act 2016-110, §1.)