Sales tax filing frequency in Alabama is determined by the amount of sales tax a business collects:

• Monthly Filing: Required for businesses with a sales tax liability of $200 or more per month, due by the 20th day of the following month.

• Quarterly Filing: For businesses with a monthly liability between $10 and $199, due by the 20th day after each quarter ends.

• Annual Filing: Available for very small businesses with a monthly liability of $10 or less, due by January 20th of the following year.

This system ensures that businesses file returns in a manner proportional to their sales volume and tax liability.