Alabama's Simplified Sellers Use Tax

The State of Alabama created the simplified sellers use tax program (SSUT) under Statute §40-23-192. The SSUT program allows eligible sellers to collect, report and remit a flat eight percent (8%) sellers use tax on all sales made into Alabama.

The seller collects SSUT on sales to Alabama customers for remittance to the Alabama Department of Revenue. The seller’s program account number is SSU-R01 1656382.

Tip: Go to the Alabama State Department of Revenue for more information.