January 23, 2022 - Jackson County Commission, Scottsboro, Alabama - Simplified Sellers Use (Internet) Tax Disbursements

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Sellers use tax is imposed on the retail sale of tangible personal property sold in Alabama by businesses located outside of Alabama which have no inventory located in Alabama, but are making retail sales in Alabama via sales offices, agents, or by any significant recurring contact or “nexus” with Alabama. Sellers Use Tax – Alabama Department of Revenue

Total Tax collected since January 1, 2016 to date - $3,194,49.64

Scottsboro, Alabama - March 2, 2020 - Jackson County Commission Work Session - What is the SSU Tax?

Jackson County Courthouse, north side, photo by G. Morgan

"MENTIONABLE AGENDA TOPICS"

Fire Boat, agenda item 2

      Simplified Sellers Use Tax, (SSUT) agenda item 3

What is a SSUT? In 2015, the Alabama Legislature adopted “The Simplified Seller Use Tax Remittance Act,” which created a voluntary use tax remittance program for “eligible sellers.” “Eligible Seller” is defined as “a seller that sells tangible personal property or a service, but does not have a physical presence in this state….” (§40-23-191)

https://www.aasbo.com/uploads/7/4/4/7/74479591/aasbo_presentation_understanding_ssut.pdf 

County Vehicle Policy, Agenda item 9

Use of the old Department of Human Resource Building (DHR), Agenda item 7

Contract Custodian for Public Works, Agenda item 8

Public Works Truck Bids, Agenda item 10

AGENDA

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