The Alabama Department of Revenue has now certified a new regulation detailing the collection and reporting requirements for accommodation intermediaries and providers for lodgings tax purposes.
The regulation provides details on the required annual informational report to be filed electronically by April 20th each year, with the first report due no later that April 20, 2026.
The requirements are for accommodations transactions occurring on or after January 1, 2025.
To view the new regulation, click here.
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