SALT Report 3538 – The Alabama Department of Revenue released a notice to Alabama taxpayers, reminding them of their sales tax remittance obligations for online purchases. Shoppers ordering from the internet, TV home-shopping networks, or catalogs who are not charged sales tax are required to report and pay use tax on those purchases. The 4% state use tax rate should be used on their out of state purchases if no sales tax was collected and local taxes may also apply.
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