E-Commerce Taxation in Alabama

Alabama's sales and use taxes apply to e-commerce and the traditional goods trade equally. The Alabama Department of Revenue (ADOR) prescribes the rules for nexus in the State of Alabama for out-of-state sellers as well as the procedures for registration of businesses in order to collect and remit Alabama sales/use taxes.

The following questions have been addressed in this article:

Are on-line retail sellers located in Alabama taxed for the sales of goods purchased over the Internet?
Are purchases over the Internet made by Alabama residents from out of state vendors taxable?
What is the situation if the vendor is situated out of Alabama and does not have nexus with the state?
What are the tax provisions regarding information or software purchased by downloading from the Internet?


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