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ADOR - Due Dates of Returns & Remittances

 

DUE DATES FOR TIMELY FILING RETURNS AND REMITTING PAYMENTS

| Sales | Use | Rental | Lodgings | Local | Casual S&U | Contractors GR | Utility | | Mobile Telecommunication | 2.2% Utility | Hydroelectric | Nursing Facility | Pharmaceutical Provider | Dry Cleaning Reg. Fees

State Sales Tax Returns

Taxpayers Filing on a Monthly Basis
Form # Return & Tax Type Code
Discount Allowed
Due Date for Returns & Remittances
2100 Sales Tax (SS)
Yes *
The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. (Example: Tax accrued in January 20xx, is due February 20, 20xx.) EFT:  the EFT payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid.
2105 Sales Tax With Estimated Payment (SE)
Yes *
2110 Motor Fuel Tax Direct Pay Permit(RM)
No
2115 Motor Fuel Tax Direct Pay Permit
  With Estimated Payment (EM)
No
2120 Sales Tax Direct Pay Permit (RA)
No
2125 Sales Tax Direct Pay Permit
  With Estimated Payment (EA)
No
 
Taxpayers Filing on a Calendar Quarter Basis
Form # Return & Tax Type Code
Discount Allowed
Due Date for Returns & Remittances
2100 Sales Tax (SS)
Yes *
The returns and remittances are due on or before the 20th day of the month following the quarter during which the tax is accrued. (Example: Tax accrued in 1st Calendar Quarter 20xx, is due April 20, 20xx.)
2110 Motor Fuel Tax Direct Pay Permit (RM)
No
2120 Sales Tax Direct Pay Permit (RA)
No
 
Taxpayers Filing on an Annual Basis
Form # Return & Tax Type Code
Discount Allowed
Due Date for Returns & Remittances
2100 Sales Tax (SS)
Yes *
The returns and remittances are due on or before January 20 of the year following the year during which the tax is accrued. (Example: Tax accrued in calendar year 1999, is due January 20, 2000.)
2110 Motor Fuel Tax Direct Pay Permit (RM)
No
2120 Sales Tax Direct Pay Permit (RA)
No
 
* Discount:  If tax is timely paid: 5% on the 1st $100 of tax due, and 2% of all tax over $100.  Discount cannot exceed $400 per month pursuant to Executive Order No. 53.

State Use Tax Returns

Taxpayers Filing on a Monthly Basis
Form # Return & Tax Type Code
Discount Allowed
Due Date for Returns & Remittances
2610 Consumers Use Tax (CU)
No
The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. (Example: Tax accrued in January 20xx, is due February 20, 20xx) EFT:  the EFT payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid.
2620 Sellers Use Tax (SU)
No *
 
Taxpayers Filing on a Calendar Quarter Basis
Form # Return & Tax Type Code
Discount Allowed
Due Date for Returns & Remittances
2610 Consumers Use Tax (CU)
No
The returns and remittances are due on or before the 20th day of the month following the quarter during which the tax is accrued. (Example: Tax accrued in 1st Calendar Quarter 20xx, is due April 20, 20xx.)
2620 Sellers Use Tax (SU)
No *
 
Taxpayers Filing on an Annual Basis
Form # Return & Tax Type Code
Discount Allowed
Due Date for Returns & Remittances
2610 Consumers Use Tax (CU)
No
The returns and remittances are due on or before January 20 of the year following the year during which the tax is accrued. (Example: Tax accrued in calendar year 1999, is due January 20, 2000.)
2620 Sellers Use Tax (SU)
No *
 
* Discount:  No discount allowed pursuant to Executive Order No. 54.

State Rental Tax Retuns

Taxpayers Filing on a Monthly Basis
Form # Return & Tax Type Code
Discount Allowed
Due Date for Return & Remittance
2410 Rental Tax (SR)
No
The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. (Example: Tax accrued in January 20xx, is due February 20, 20xx) EFT:  the EFT payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid.
 
Taxpayers Filing on a Calendar Quarter Basis
Form # Return & Tax Type Code
Discount Allowed
Due Date for Return & Remittance
2410 Rental Tax (SR)
No
The returns and remittances are due on or before the 20th day of the month following the quarter during which the tax is accrued. (Example: Tax accrued in 1st Calendar Quarter 20xx, is due April 20, 20xx.)
 
Taxpayers Filing on an Annual Basis
Form # Return & Tax Type Code
Discount Allowed
Due Date for Return & Remittance
2410 Rental Tax (SR)
No
The returns and remittances are due on or before January 20 of the year following the year during which the tax is accrued. (Example: Tax accrued in calendar year 1999, is due January 20, 2000.)

State Lodgings Tax Returns

Only Monthly Filing Allowed
Form # Return & Tax Type Code
Discount Allowed
Due Date for Returns & Remittances
2320
4% & 5% Lodgings Tax (NEW)
(Formerly Forms 2320 and 2310) (LO)
Yes *
The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. (Example: Tax accrued in January 20xx, is due February 20, 20xx) EFT:  the EFT payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid.
 
* Discount:  If tax is timely paid: 5% on the 1st $100 of tax due, and 2% of all tax over $100.

9501 City & County Tax Return


for filing local sales, use, rental and lodgings taxes
Taxpayers Filing on a Monthly Basis
Form # Return & Tax Type Code
Discount Allowed
Due Date for Return & Remittance
9501 City & County Tax (SC)
Yes
The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. (Example: Tax accrued in January 20xx, is due February 20, 20xx) EFT:  the EFT payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid.
 
Taxpayers Filing on a Calendar Quarter Basis
Form # Return & Tax Type Code
Discount Allowed
Due Date for Return & Remittance
9501 City & County Tax (SC)
Yes
The returns and remittances are due on or before the 20th day of the month following the quarter during which the tax is accrued. (Example: Tax accrued in 1st Calendar Quarter 20xx, is due April 20, 20xx.)
 
Taxpayers Filing on an Annual Basis
Form # Return & Tax Type Code
Discount Allowed
Due Date for Return & Remittance
9501 City & County Tax (SC)
Yes
The returns and remittances are due on or before January 20 of the year following the year during which the tax is accrued. (Example: Tax accrued in calendar year 1999, is due January 20, 2000.)
 
* Discount:  If tax is timely paid: 5% on the 1st $100 of tax due, and 2% of all tax over $100. Sales Tax discount cannot exceed $400 per month per jurisdiction. No discount is allowed for Consumers Use Tax, Sellers Use Tax, or Rental Tax.

State Casual Sales & Use Tax Return

Only Monthly Filing Allowed
Form # Return & Tax Type Code
Discount Allowed
Due Date for Return & Remittance
TC5 Report of Sales & Use Tax Collected by County Licensing Official (CB)
Yes
The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. (Example: Tax accrued in January 20xx, is due February 20, 20xx) EFT:  the EFT payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid.
 
* Discount:  If tax is timely paid: 5% of tax due.

State Contractors Gross Receipts Tax Return

Only Monthly Filing Allowed
Form # Return & Tax Type Code
Discount Allowed
Due Date for Return & Remittance
2510 Contractors Gross Receipts Tax (CR)
Yes
The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. (Example: Tax accrued in January 20xx, is due February 20, 20xx) EFT:  the EFT payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid.
 
* Discount:  If tax is timely paid: 5% on the 1st $100 of tax due, and 2% of all tax over $100.  Discount cannot exceed $400 per month pursuant to Executive Order No. 53.

State Utility Tax Returns

Only Monthly Filing Allowed
Form # Return & Tax Type Code
Collection Allowance
Due Date for Returns & Remittances
UPL-4 UP UPL-4 P8 Utility Privilege License Tax (UP)
Utility Privilege License Tax with
  Estimated Payment (P8)
Yes*
The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. (Example: Tax accrued in January 20xx, is due February 20, 20xx) EFT:  the EFT payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid.
UPL-5 UD UPL-5 D8 Utility Privilege Tax Direct Pay (UD)
Utility Privilege Tax Direct Pay with
  Estimated Payment (D8)
No
UPL-6 UE UPL-6 EE Utility Excise Tax (UE)
Utility Excise Tax with Estimated
  Payment (EE)
Yes*
* Collection Allowance:  Effective 2-1-01, the utility furnishing telegraph or telephone services can deduct and retain 9/10 of 1% of the amount of tax billed. On and after 10/1/02, the amount deducted and retained by such provider shall be 1/4 of 1% of the amount of tax billed.

State Mobile Telecommunications Service Tax Return

Only Monthly Filing Allowed
Form # Return & Tax Type Code
Collection Allowance
Due Date for Returns & Remittances
CTS-1 CL CTS-1 EC Mobile Communication
  Services Tax (CL)
Mobile Communication
  Services Tax with

  Estimated Payment (EC)
Yes*
The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. (Example: Tax accrued in January 20xx, is due February 20, 20xx) EFT:  the EFT payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid.
* Collection Allowance:  Effective 2-1-01, the home service provider furnishing mobile telecommunications service can deduct and retain 9/10 of 1% of the amount of tax billed. On and after 10/1/02, the amount deducted and retained by such provider shall be 1/4 of 1% of the amount of tax billed.

State 2.2 % Utility License Tax Return

Form # Return & Tax Type Code
Discount Allowed
Due Date for Return & Remittance
FT:5-7 2.2% Utility Gross Receipts License Tax (F2)
No
The return is due on or before October 14th, annually. Payment based on gross receipts for the preceding year due in one-fourth increments on October 1, January 1, April 1, and July 1.

State Hydroelectric Kilowatt Hour Tax Return

Form # Return & Tax Type Code
Discount Allowed
Due Date for Return & Remittance
FT:5-24 Hydroelectric Company Gross Receipts
  Annual Report (HE)
No
The return and remittance is due on or before September 25th, annually, on hydroelectric power sold during prior calendar year.

State Nursing Facility Privilege Tax Return

Only Monthly Filing Allowed
Form # Return & Tax Type Code
Discount Allowed
Due Date for Return & Remittance
2810 Nursing Facility Tax (MN)
No
The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. (Example: Tax accrued in January 20xx, is due February 20, 20xx) EFT:  the EFT payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid.

State Pharmaceutical Provider Tax Return

Only Monthly Filing Allowed
Form # Return & Tax Type Code
Discount Allowed
Due Date for Return & Remittance
2800 Pharmaceutical Provider Tax (MP)
No
The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. (Example: Tax accrued in January 20xx, is due February 20, 20xx) EFT:  the EFT payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid.

Drycleaning Environmental Response Trust Fund Fees

Form # Return & Tax Type Code
Discount Allowed
Due Date for Return & Remittance
DC-1 Alabama Dry Cleaning Environmental Response Trust Fund Fee (DC)
No
The returns and remittances are due quarterly on or before the 19th day of January, April, July, and October.
DC-2 Alabama Dry Cleaning Environmental Response Trust Fund Fee for Wholesale Distributors of Dry Cleaning Agents (WH)
No
The return and remittance is due annually on or before April 19th of each year.
DC-3 Alabama Dry Cleaning Environmental Response Trust Fund Fee for Owner of Abandoned Dry Cleaning Facility or Impacted Third Party (AB)
No
The return and remittance is due annually on or before April 19th of each year.

NOTE:  If the 20th falls on a weekend or holiday, the return must be postmarked on or before the due date to be timely filed.  EFT: If the date on which the taxpayer is required to initiate either an ACH Debit or an ACH Credit transaction falls on a weekend or holiday, the EFT payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid.

Penalties and Interest:  In accordance with Sections 40-2A-11(a) & (b) and 40-1-44, Code of Alabama 1975, returns filed after the due date are subject to a "failure to timely file" penalty equal to the greater of 10% of the tax required to be paid on the return or $50. Even if there is no activity during the month, a return must be filed.  Tax payments received after the due date are subject to a "failure to timely pay" penalty equal to 10% of the delinquent tax. If tax is not timely paid, interest is also due at the same rate established by the Secretary of the Treasury under the authority of 26 USC 6621. Click here for the interest rates.

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