AL Alabama nexus threshold
Alabama nexus threshold: $250,000 in sales only
Included transactions:
- Total retail sales of tangible personal property delivered into the state
- Sales made through a non-collecting marketplace
- Exempt sales
Excluded transactions:
- Sales made through a registered marketplace facilitator
- Exempt wholesale sales
- Exempt services
Effective date:
October 1, 2018
Evaluation period:
Current or previous calendar year
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