Form 2610 - Consumers Use Tax Return

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What Is Use Tax?
General Rate – 4%
All other taxable tangible personal property is taxed
Use tax is the counterpart of sales tax. It is applied
at the rate of 4% of the purchase price.
when merchandise is purchased outside of Alabama
and imported into the state. The use tax rate is the
Questions Often Asked:
same as the sales tax rate.
Do I have to pay use tax on telephone or mail
Why A Use Tax?
order purchases?
The Alabama use tax was enacted in 1939 to prevent
Yes. If you make a purchase from outside the state
vendors located outside the state from having an unfair
by telephone or mail order and the vendor fails to
competitive advantage against the instate vendors who
charge you tax, you are responsible for paying use tax.
have to charge the sales tax. The liability for paying the
Who should pay use tax?
use tax falls on the purchaser. If the vendor does not
Individuals and businesses are required to pay use
collect the use tax, it is the responsibility of the pur-
tax when making out-of-state purchases that are subject
chaser to self-assess and report the tax due to the
to use tax.
Department of Revenue.
How is use tax reported and paid?
What Is Taxable?
To report use tax to the state, complete and send the
The use tax applies to the same merchandise that is
attached form with a payment to the address shown on
taxable under the Alabama sales tax law. This includes
the form.
all tangible personal property that is purchased at retail
and brought into Alabama for storage, use, or con-
When is the tax due?
sumption unless it is specifically exempted by law.
The tax is due on the first of the month following
What Is The Tax Rate?
the month in which the merchandise is purchased. A
return should be completed for each month in which
Automotive Rate – 2%
merchandise is purchased. The tax is considered delin-
If you purchased an automotive vehicle from out-
quent after the 20th of the succeeding month.
side the state and did not pay the casual sales and use
Example: Purchases made in January – the tax is due
tax when you purchased your tag, or, if no tag is
on February 1st and delinquent after February 20th.
required for the vehicle, you owe use tax at the rate of
Where can I get help or additional forms?
2% of the purchase price. Examples of items not requir-
The Alabama Department of Revenue has Taxpayer
ing tags which qualify as automotive vehicles include
Service Centers conveniently located throughout the
off-road motorcycles, ATV’s, and self-propelled con-
state. (See list on back). If one of these locations is not
struction equipment.
convenient, call the Use Tax Section of the Sales, Use &
Agriculture Rate – 1-1/2%
Business Tax Division at: (334) 242-1340 or write to the
Equipment and its replacement parts used in con-
following address:
nection with the production of agricultural products,
Alabama Department of Revenue
livestock, or poultry on farms is subject to tax at the
Sales, Use & Business Tax Division
rate of 1-1/2%.
Use Tax Section
Machine Rate – 1-1/2%
P. O. Box 327720
Machines and the parts for machines used in min-
Montgomery, AL 36132-7720
ing, quarrying, compounding, processing and manu-
facturing tangible personal property are taxed at the
You may also download forms and instructions from
rate of 1-1/2%.
our Web site at

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