Alabama is changing who administers local taxes in three jurisdictions from November 1, 2026. For many online sellers, the key question is not simply which local tax applies. It is whether your Alabama sales are covered by the state’s Simplified Sellers Use Tax (SSUT) program or require local-rate collection and filing.
The Alabama Department of Revenue (ALDOR) notices posted October 20 confirm these administration changes. They do not announce a new SSUT rate.
Know which taxes are moving to ALDOR
From November 1, ALDOR will administer and collect:
- Opelika, Lee County: sales, use, rental, and lodging taxes under Resolution No. 152-26. Opelika’s local taxes were previously administered by Revenue Discovery Systems.
- Town of Cleveland, Blount County, including its police jurisdiction: sales, use, rental, and lodging taxes under Resolution No. 2026-04.
- Tallapoosa County: lodging taxes only, covering rooms, lodgings, or accommodations furnished to transients, under Resolution No. 2026-18.
For all three, the first local tax return filed with ALDOR covers the period ending November 30, 2026. It is due on or before December 21, 2026, using the “Local Tax” return in My Alabama Taxes (MAT).
The change follows Alabama’s local-tax notification framework. The state says local governments must provide at least 60 days’ written notice of a new levy or amendment, with the effective date set by law. Here, the notices identify November 1 as the effective date for the administration changes.
First, check whether your sales are covered by SSUT
Alabama’s SSUT program can simplify local sales tax for eligible remote sellers. An approved participant collects a flat 8% on covered sales into Alabama, regardless of the customer’s locality. The program is not available to every seller: eligibility includes having no Alabama physical presence and meeting the program’s other requirements.
For covered transactions, collecting and remitting SSUT relieves both the seller and purchaser from additional Alabama state and local sales or use tax. The seller files and pays electronically through MAT by the 20th of each month for the prior month. If you pay by electronic funds transfer, ALDOR says payment information must be transmitted by 4 p.m. Central time on or before the due date.
So, if you are an SSUT participant, or all your Alabama marketplace sales are handled by a marketplace facilitator collecting SSUT, the Opelika, Cleveland, and Tallapoosa administration changes do not change your flat rate or move your SSUT filing to a new return. Keep your SSUT reporting and payment routine in place.
If you are outside SSUT, update your local filing workflow
You may need to collect actual state and local rates if you are not eligible for or participating in SSUT. Alabama physical presence, such as inventory in the state, can affect your obligations. A multichannel business may also have direct sales through its own Shopify or WooCommerce store alongside marketplace sales. Do not assume marketplace collection covers transactions made through your own store.
For non-SSUT sales subject to local tax, add Opelika and Cleveland to your MAT local filing schedule from November 1. Review which channels and transactions are covered, and check whether your previous administrator expects a return for any transition or stub period. Opelika’s prior administrator was RDS. Reconcile the filing responsibilities before submitting returns to reduce the risk of double-filing or leaving a period unreported.
Update your tax engine, shipping-location mapping, and rate tables using ALDOR’s city and county tax rate resources, not an old spreadsheet. The rate can depend on the transaction and location; the notices themselves do not provide the applicable tax rates.
Keep marketplace and direct-store obligations separate
Alabama’s $250,000 threshold calculation for out-of-state sellers and marketplace facilitators counts qualifying retail sales made directly by the seller. It excludes wholesale sales for resale where the buyer presents an Alabama-issued license or resale certificate, and sales through an SSUT-participating marketplace that collects Alabama tax for the seller.
A marketplace facilitator at or above $250,000 in marketplace sales into Alabama must either collect and remit SSUT on those marketplace sales or report them and provide customer notifications as required. That does not automatically settle your obligations for other channels. Confirm whether each marketplace participates in SSUT and distinguish marketplace transactions from direct-store sales.
For UK-based sellers, this state-level detail also needs to fit into wider U.S. bookkeeping and reporting. Whether you work with an ecommerce accountant UK businesses rely on, an Amazon seller accountant UK service, or Shopify accounting UK support, reconcile marketplace-collected tax separately from your own collection and filing. Accurate ecommerce bookkeeping UK processes help keep sales channels and tax liabilities clear.
Alabama checklist for the November transition
- Confirm your SSUT position before the November tax period begins.
- Separate marketplace sales from direct sales and verify which facilitators collect SSUT.
- If outside SSUT, add Opelika and Cleveland to your MAT schedule and review Tallapoosa County lodging obligations if relevant.
- Check with the former administrator about any transition-period return, then reconcile responsibilities to avoid duplicate filings.
- Refresh rate tables from ALDOR’s current lookup and retain the source and date of your rate review.
- Track the deadlines separately: SSUT is generally due by the 20th for the preceding month; the first ALDOR local return for these notices is due December 21, 2026.
Frequently asked questions
Do I need to do anything if I am an SSUT participant?
The administration changes do not change the SSUT flat rate or filing route. Continue to report and pay through MAT under your SSUT schedule. Confirm that you remain eligible and that the transactions in question are covered.
What is the first filing date for Opelika local tax?
The first return filed with ALDOR covers the period ending November 30, 2026, and is due on or before December 21, 2026. File using the “Local Tax” return in MAT.
Does this change the 8% SSUT rate?
No. These notices concern local tax administration. They do not announce a change to the 8% SSUT rate.
What if all my Alabama sales go through Amazon or another marketplace?
Check whether the marketplace is an SSUT participant and collects Alabama tax on your behalf. If it does, those covered marketplace sales are treated differently in the threshold calculation. Review any direct-store or other channel sales separately; marketplace collection does not automatically cover them.