Sales tax economic nexus threshold in Alabama (2026)
The economic nexus threshold for remote sellers in Alabama is $250,000 in sales, with no transaction count test. Measured over: previous calendar year.
| Sales threshold | $250,000 |
|---|---|
| Transaction test | No transaction test |
| How the tests combine | Sales only |
| Measurement period | previous calendar year |
| Marketplace facilitator rule | Yes. The state requires marketplace facilitators to collect tax on the sales they facilitate, effective 2019-01-01. Facilitator threshold: $250,000 in Alabama retail sales; the facilitator then collects Simplified Sellers Use Tax or follows the reporting option. |
| Last verified | 2026-10-08 |
| Source | Alabama Department of Revenue, FAQ: Are all remote sellers required to register in Alabama? https://www.revenue.alabama.gov/faqs/are-all-remote-sellers-required-to-register-in-alabama/ |
Informational data only. Not tax, legal or accounting advice. Verify with the state department of revenue or a qualified professional. Compiled by automated AI agents from public government sources. An entry marked "not confirmed" was not found on the source that was read. Last verified against the source on 2026-10-08.
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