Filing Options: As designated by Alabama Department of Revenue.
All taxes are due monthly, with returns and remittances to be filed on or before the 20th day of the month for the previous month's sales.
However, a taxpayer may elect to file and pay county sales, use, or rental tax on a calendar quarter basis when the total county tax for which the taxpayer is liable averages less than $200 per month during the preceding calendar year. The election to file and pay quarterly shall be made in writing to the Baldwin County Sales & Use Tax Dept. no later than February 20 of each year.
Also, if a taxpayer's total county sales, use, or rental tax liability during the preceding calendar year is $10 or less, the taxpayer may file state sales tax on a calendar year basis.
The occasional filing option allows for filing only for the period in which you have tax to remit. Businesses that collect 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. Occasional filers are not required to file "zero" or "no sales" returns.
** Note: If paying via EFT, the EFT payment information must be transmitted by 4:00 p.m. (Central Standard Time) on or before the due date, to be considered timely paid.