​Filing Options

Filing Options: As designated by Alabama Department of Revenue.

Monthly:
All taxpayers will initially be required to file on a monthly basis. The tax returns and remittances are due on or before the 20th day of the month for the taxable transactions that occurred during the previous month. A return must be filed even if no taxable transactions occurred during the specified period.

Quarterly:
After a 12 month initial evaluation period, a taxpayer may request to file and pay county sales, use, or rental tax on a calendar quarter basis if the total county tax for which the taxpayer was liable averaged less than $200 per month during the preceding calendar year. The request to file and pay quarterly shall be made in writing to the Baldwin County Sales & Use Tax Department and shall be accompanied by a copy of the taxpayer's filing determination letter from the Alabama Department of Revenue. A return must be filed even if no taxable transactions occurred during the specified period. 

Annual:
After a 12 month initial evaluation period, a taxpayer may request to file and pay county sales, use, or rental tax on a yearly basis if the total county tax for which the taxpayer was liable totaled less than $10 during the preceding calendar year. The request to file and pay annually shall be made in writing to the Baldwin County Sales & Use Tax Department and shall be accompanied by a copy of the taxpayer's filing determination letter from the Alabama Department of Revenue. A return must be filed even if no taxable transactions occurred during the specified period.

Occasional:
The occasional filing option allows taxpayers to file returns only for periods in which taxable transactions occurred. Businesses that collect/accrue tax on an occasion (less than 3 times annually) via sales, deliveries, storage, use or consumption within Baldwin County will be considered for occasional filing. 



NOTE: If the 20th falls on a weekend or holiday, the return must be postmarked on or before the next business day in order to be considered timely filed. If paying via EFT, the EFT payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the next business day to be considered timely paid.