SALT Report 3059 – The Alabama Department of Revenue announced the online release of ONE SPOT, a centralized, electronic filing and remittance system. With ONE SPOT, business taxpayers can go to one place to file and pay their city and county sales, use, and rental taxes, along with their state sales, use, or rental taxes. This will make business taxpayers’ monthly tax filing and payment responsibilities much more efficient—especially for those taxpayers who file multiple returns for a variety of cities and counties in Alabama.
ONE SPOT is the result of legislation passed in 2012, which required the Alabama Department of Revenue to develop an electronic single point of filing for all state, county and municipal sales, use, and rental taxes administered by the Department.
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