Tax Types Covered and Requirements for Tax Returns

ALABAMA DEPARTMENT OF REVENUE

SALES, USE & BUSINESS TAX DIVISION

SALES & USE TAX RULE

810-1-6-.05. Tax Types Covered and Requirements for Tax Returns.

(1) The electronic return originator shall provide the taxpayer with the capability of Internet-based electronic filing and payment of the taxes listed below from the taxpayer's personal computer. A complete tax return filed via the Internet will consist of data transmitted electronically and shall contain the same information as the corresponding tax return filed entirely on paper.

(2) The tax return information to be provided to the department through Internet- based filing with respect to each tax is the same information outlined in the corresponding rule or other source shown in the column entitled "Rule or other Source Containing Form Layout."

Tax Code	Form Type	Description of Tax Return	Rule or Other Source Containing Form Layout
SS	2100	state sales tax	810-6-4-.19
SE	2105	state sales tax with estimate	810-6-4-.19
SC	9501	state-administered county & municipal sales, use, rental, & lodgings tax	810-6-7-.04
--	----	nonstate-administered county & municipal sales, use, rental, & lodgings	guidelines issued by the Standard Tax From Committee created pursuant to 11-51-210
SU	2620	state sellers use tax	810-6-5-.19.01
CU	2610	state consumers use tax	810-6-5-.19.01
SR	2410	state rental tax	810-6-5-.09
LN	2310	north Alabama 5% state lodgings tax	810-6-5-.22
LO	2320	state lodgings tax	810-6-5-.22
IW	A-6	state withholding tax monthly return	810-3-74-.01
IW	A-1	state withholding tax quarterly return	810-3-74-.01

(3) Internet-based tax returns for state-administered county & municipal sales, use, rental, and lodgings taxes shall require the following information:

(a) period covered by the return.

(b) legal name of taxpayer.

(d) taxpayer's tax account number.

(e) sales tax information as follows:

(1) a breakdown of total gross sales of automotive vehicles, truck trailers, semitrailers, and house trailers; total gross sales of farm machinery and equipment; total gross sales of machines used in mining, quarrying, manufacturing, compounding, or processing tangible personal property; total gross sales of food and food products for human consumption not including beverages other than coffee, milk, milk products, and substitutes therefor sold through vending machines, gross receipts from places of amusement, and gross sales of all other tangible personal property in the local taxing jurisdiction,

(2) a breakdown, by applicable tax rate, of the cost of property purchased at wholesale withdrawn for use or consumption,

(3) a breakdown, by applicable tax rate, of collections during reporting period on credit sales previously claimed as a deduction,

(4) totals, by applicable tax rate, of items (1), (2), and (3),

(5) a breakdown, by otherwise applicable tax rates, of total deductions claimed,

(6) measure of tax by applicable tax rate,

(7) gross tax due by applicable tax rate,

(8) number of automotive vehicles withdrawn for use as demonstrators,

(9) total demonstrator fee due,

(10) total gross amount of tax due,

(11) computation of applicable discount due for prompt payment,

(12) penalty and interest due, if applicable, and

(13) total amount due.

(f) rental tax information as follows:

(1) a breakdown of the gross proceeds derived from the leasing or rental of automotive vehicles, truck trailers, semitrailers, and house trailers; the gross proceeds derived from the leasing or rental of linens and garments; and the gross proceeds derived from the leasing or rental of all other tangible personal property,

(2) a breakdown, by otherwise applicable tax rates, of total deductions claimed,

(3) measure of tax by applicable rate,

(4) gross tax due by applicable rate,

(5) total gross amount of tax due,

(6) penalties and interest due, if applicable, and

(7) total amount due.

(g) lodgings tax information as follows:

(1) total gross charges, both cash and credit, from the rental of rooms, lodgings, accommodations, and services furnished to transients,

(2) total collections on credit charges previously claimed as a deduction,

(3) total of items (1) and (2),

(4) total deductions,

(5) total amount remaining as a measure of tax,

(6) gross amount of tax,

(7) discount for prompt payment of tax,

(8) penalties and interest due, if applicable, and

(9) total amount due.

(h) sellers use tax information as follows:

(1) a breakdown of the total sales price of automotive vehicles, truck trailers, semitrailers, and house trailers; the total sales price of farm machinery and equipment; the total sales price of machines used in mining, quarrying, manufacturing, compounding, or processing tangible personal property; and the total sales price of all other tangible personal property sold for delivery in the local taxing jurisdiction,

(2) a breakdown, by applicable tax rate, of collections on credit sales previously claimed as a deduction,

(3) totals, by applicable tax rate, of items (1) and (2),

(4) a breakdown, by otherwise applicable tax rates, of total deductions claimed,

(5) measure of tax by applicable tax rate,

(6) gross tax due by applicable tax rate,

(7) total gross amount of tax due,

(8) computation of applicable discount due for prompt payment,

(9) penalties and interest due, if applicable, and

(10) total amount due.

(i) consumers use tax information as follows:

(1) a breakdown of the total purchase price of automotive vehicles, truck trailers, semitrailers, and house trailers not registered with the county probate judge; the total purchase price of farm machinery and equipment; the total purchase price of machines used in mining, quarrying, manufacturing, compounding, or processing tangible personal property; and the total purchase price of all other tangible personal property purchased outside the local taxing jurisdiction for use, storage, or consumption in the jurisdiction,

(2) total purchases, by applicable tax rate,

(3) a breakdown, by otherwise applicable tax rates, of total deductions claimed,

(4) measure of tax by applicable tax rate,

(5) gross tax due by applicable tax rate,

(6) total gross amount of tax due,

(7) credit for taxes paid to another state or to a political subdivision of another state on out-of-state purchases,

(8) penalties and interest due, if applicable, and

(9) total amount due.

(Adopted through APA effective October 4, 2001)

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