Online sellers in Alabama must:

• Adhere to Economic Nexus: Collect and remit sales tax if annual sales exceed $250,000.

• Participate in SSUT: Eligible remote sellers can use the Simplified Sellers Use Tax program to collect a flat 8% tax.

• Register for a Sales Tax Permit: Through the ADOR.

• File and Remit Taxes: According to sales volume, whether monthly, quarterly, or annually.

• Comply with Marketplace Facilitator Rules: If selling through platforms like Amazon, ensure facilitators are collecting taxes on their behalf. These obligations ensure online sellers contribute to Alabama’s tax revenue and remain compliant with state regulations.