SB307 Alabama 2018 Session

Under current law, the Simplified Sellers Use Tax Remittance Program allows an eligible seller to voluntarily participate in the program and collect and remit simplified sellers use tax

This bill updates the conditions of remote entity nexus to allow an out-of-state vendor with physical presence established only through acquisition of an in-state company the ability to participate in the Simplified Sellers Use Tax Program. This bill clarifies certain sales of tangible personal property cannot be reported under the program and are subject to sales tax

This bill would authorize marketplace facilitators to collect and remit simplified sellers use tax on Alabama sales made by or on behalf of third party marketplace sellers

To amend Sections 40-23-190 and 40-23-191 Code of Alabama 1975, relating to remote entity nexus and simplified sellers use tax; to allow an out-of-state vendor with physical presence established only through acquisition of an in-state company the ability to participate in the Simplified Sellers Use Tax Program; and to authorize marketplace facilitators to collect and remit simplified sellers use tax.