ALABAMA DEPARTMENT OF REVENUE
SALES, USE & BUSINESS TAX DIVISION
SALES & USE TAX RULE
810-1-6.13. Requirements for Third-Party Bulk Filers.
(1) The term “third-party bulk filer”, as used in
this rule, means a person who is authorized to file and pay the taxes enumerated
in Rule 810-1-6-.05 on behalf of multiple taxpayers. Such term, however, shall
not include any person that provides payroll tax filing and payment services
to one or more employers if the person has the contractual authority to access
the employer’s funds for the purpose of making payroll tax payments to
the Department on behalf of the employer.
(2) A person shall not act as a third-party bulk filer unless
the person is registered with the Department.
(3) A person may apply to the Department, on a form prescribed
by the Department, for registration as a third-party bulk filer under this rule,
and the Department will approve the application if the properly completed application
indicates that the person will comply with this rule. However, approval of the
application does not grant the third-party bulk filer authority to act as an
agent of the Department.
(4) Persons approved as third-party bulk filers are required to:
- (a) Submit returns and payments for those taxes required to be filed
electronically, in a timely manner over the Internet using the Alabama Paperless
Filing System for taxpayers having a valid account with the Department.
- (b) Submit a separate electronic payment for each return, account,
or filing period.
- (c) Permit the Department to conduct scheduled or unscheduled audits
of the third-party bulk filer’s books and records relating to compliance
with this rule.
- (d) Provide the Department with a copy of any client contract upon
request. At the time the request is made, the Department will also request
a copy of a valid power of attorney allowing the third-party to file returns
and/or pay Alabama taxes on behalf of the client. The power of attorney must
also indicate the authorization for the third-party to receive information
about filings or payments directly from the Department.
- (e) Electronically provide the Department, on a monthly basis, an
updated client list containing at least the name, current mailing address,
account number, and telephone number for those clients for whom they are authorized
to file. The mailing address listed for the client must be the client’s
actual street or post office box address and not the third-party bulk filer’s
address.
(5) Third-party bulk filers are prohibited from including any
information in marketing materials, sales materials, or advertisements that
could reasonably be understood to mean that the Department endorses or approves
any third-party bulk filer.
(6) If the Department determines that continued operation of the
third-party bulk filer would present a risk of loss to its clients, the Department
may revoke the registration of the third-party bulk filer and notify the clients
of the revocation.
(7) If the Department determines that the third-party bulk filer
is not in compliance with this rule or other Department rules applicable to
taxes enumerated in Rule 810-1-6-.05, the Department may revoke the third-party
bulk filer’s registration.
(Adopted through APA effective October 5, 2004)
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