SALT Report 3434 – The Alabama Department of Revenue released a notice on August 1, 2014:
“Effective August 1, 2014, the guidelines used to determine if a taxpayer is required to make an estimated payment on their monthly state sales tax return has changed. Legislative Act No. 2014-316, also known as the Small Business Tax Relief Act of 2014, amends Section 40-23-7, Code of Alabama 1975, to increase the average monthly tax liability for a taxpayer to be required to make estimated state sales tax payments from $1,000 or greater to $2,500 or greater.”
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