GunBroker joined the Alabama Simplified Seller Use Tax Remittance Act Program.
Legislative Act 2015-448, entitled the “Simplified Seller Use Tax Remittance Act,” allows eligible sellers to participate in a program to collect, report and remit a flat eight percent (8%) sellers use tax on all sales made into Alabama. An eligible seller is one that sells tangible personal property or a service into the State of Alabama from an inventory or location outside the state but does not have a physical presence in the State of Alabama and who is not otherwise required by Sections 41-4-116 or 40-23-190, Code of Alabama 1975, to collect tax on sales made into the state. Learn more about this program.
The SSUT 8% flat tax should be collected and remitted on all sales of taxable products and services into Alabama unless one of the following is presented to the seller or the marketplace facilitator (resale certificate, Alabama exemption certificate, Alabama direct pay permit). Also, the SSUT tax may not be collected and remitted in lieu of the sales and use tax collected by a licensing official. This applies to sales of automotive vehicles, motorboats, truck trailers, trailer, semitrailer, manufactured homes and travel trailers that must be licensed in this state by a local licensing official.
For additional information please visit the official website of Alabama Department of Revenue FAQ page:
What is the Simplified Sellers Use Tax Program?