Relation to Simplified Use Tax Remittance Program

Ala. Code § 8-41-7, under High Volume Third Party Sellers of Consumer Products on Online Market Places.

Ala. Code § 8-41-7

Nothing in this chapter shall be construed as imposing any requirement, qualification, or condition for an online marketplace to be eligible to participate in the state Simplified Use Tax Remittance Program, as defined under Section 40-23-191. (Act 2022-441, §6(b).)