Small Business Guide - Welcome to Alabama A&M University

S m a l l B u s i n e s s H a n d b o o k f o r N o r t h A l a b a m aDue Days for Sales Taxes:Sales tax reports are due on the first of the month following themonth in which sales are made. They are considered delinquent andsubject to penalty and interest charges if filed or paid after the 20thday of the month following the month covered by the report. Afterone year you can request the following filing alternatives:Calendar quarter basis:♦ The preceding calendar year shows that your business has atotal state sales tax liability average of less than $200/month.♦♦The request to change to a quarterly sales tax payment hasto be made in writing to the Alabama Department of Revenueno later than February 20 of each year in which youwish to file and pay taxes quarterly.Quarterly due days are the 20 th of January, April, July, andOctober.Annually basis:♦ The preceding calendar year shows that your business has atotal state sales tax liability average of less than $10/month.♦Due day is January 20 for the previous year’s sales.For more detailed information visit the Alabama Department Revenueweb site at : www.revenue.alabama.gov34