You may obtain an application simply by choosing the " Application" option under "Forms". After completing this application in its entirety, please return it to us via fax, email, or mail. After receiving your application, a master tax return will be mailed within 3-5 business days, or if the electronic filing option was chosen information will be mailed to you regarding our website. If you have any questions regarding the initial process or questions regarding taxes, please contact the Sales & Use Tax Department.
If you discover that you have made an error on a sales tax report previously filed with Baldwin County, you should amend the return. You can use a copy of your original return or a copy can be made from your “Master Form” to make the corrections to the applicable period. The report form should be marked "AMENDED" and noted with any additional tax, penalty and interest due and explanation of why amended is filed. The amended return must be for the month that was originally filed. Amended returns that have a negative amount listed will not be accepted.
Amended tax returns are to be mailed to:
Baldwin County Sales & Use Tax Dept. Attn: Heather Gwynn PO Box 189 Robertsdale, AL 36567
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.
Yes. Retail sales of tangible personal property delivered into Baldwin County from a business located outside of Baldwin County are subject to Baldwin County Use Tax, regardless of the method of ordering the item - i.e. via mail-order catalogs, cable tv shopping, the Internet, by telephone, etc. If the business outside of the County has "nexus" in Baldwin County, the tax reporting responsibility lies with the retail seller to register with Baldwin County to charge, collect and remit the appropriate tax to Baldwin County. (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 of traveling salespeople or agents). If the retail seller does not have nexus in 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 to Baldwin County via a Consumer Use Tax Return.
Sales Tax is a privilege tax imposed on the retail sales of tangible personal property sold in Alabama by businesses located in Baldwin County. The tax is collected by the seller from their customer and remitted directly to Baldwin County. All sales of tangible personal property are retail sales except those defined as wholesale sales.
Consumer Use Tax is imposed on tangible personal property brought in Baldwin County for storage, use, or consumption in Baldwin County when the seller did not collect sellers use tax on the sale of the property.
No, Baldwin County does not have a lodging tax. The Alabama Department of Revenue collects a lodging tax for the State and Alabama Gulf Coast Visitors and Convention Bureau. Please contact your city at the Alabama Sales & Use Tax website, or Contact the State for additional information or to obtain forms regarding "Alabama's Lodging Tax".
All mail must be postmarked on or before the next working day to be timely filed. Electronic filers must file on or before the 20th by 4:00 p.m. (Central Standard Time) to avoid penalties and interest.
Yes. A discount is allowed if the tax is paid before the 20th day of the month in which the tax is due. The sales tax discount consists of 5% on the first $100 of tax due, and 2% of all over $100. Please note, however, that the monthly discount may not exceed $400.00. No discount is allowed for Consumer Use Tax and Sellers Use Tax.
Yes. Penalty and interest is due if the tax is paid after the 20th day of the month in which the tax is due. The "Failure to Timely File Penalty" is 10% of the tax required to be paid or $50.00, whichever is greater. The "Failure to Timely Pay Penalty" is 10% of the tax required to be paid. The "Negligence Penalty" is 5% of the tax required to be paid if the taxpayer is negligent and/or has disregarded the rules and regulations.
In accordance with Section 40-1-44, Code of Alabama 1975, the interest rate must be used to compute interest on any tax or other amount due, other than property tax, not remitted by the due date.
To calculate the interest due, first, determine the number of days that the registrant is delinquent, and locate the corresponding percentage factor on the interest chart for that number of days. Second, multiply the factor times the registration fee due to determine the amount of interest due.
Yes, a return must be filed for each month even though no tax is due. If the return is not received on time, a $50.00 failure to file penalty will apply.
