Yes. ON-LINE RETAIL SELLERS LOCATED INSIDE OF BALDWIN COUNTY: The retail sales of goods made over the Internet that are delivered within Baldwin County from a business located within the County are treated the same as the retail sale of tangible personal property made through more traditional channels, with the same “nexus” rules applying to both. A retail vendor has "nexus" in Baldwin County if they have a physical presence in Baldwin County, such as a retail store, warehouse, inventory, or regular presence of traveling salespeople or agents. If the retail vendor has nexus in Baldwin County, the tax reporting responsibility lies with the retail vendor to register with Baldwin County to charge, collect and remit the appropriate tax to Baldwin County.
If the retail vendor does not have nexus (no business location) within Baldwin County, the tax reporting responsibility passes to the consumer/purchaser and they would be responsible for self-assessing the Consumer Use Tax and remitting it via a Consumer Use Tax Return to Baldwin County.