Recently, the Alabama Department of Revenue issued a proposed regulation that requires out-of-state sellers who have no physical presence in the state (e.g., Amazon) to collect Alabama’s seller’s use tax from their Alabama customers and remit the tax to Alabama.
Proposed Regulation 810-6-2-.90.03 applies to
sellers having “a substantial economic presence” in Alabama. That presence is defined as having retail
sales of tangible personal property in Alabama that “exceed $250,000 per year.”
A hearing is scheduled on the proposed rule on Wednesday, September 9, 2015, at 2:30 p.m. in Room 1203, First Floor, Gordon Persons Building, 50 N Ripley Street, Montgomery, Alabama. If the proposed rule becomes final, it will
be effective January 1, 2016.