ARE SALES OF GOODS MADE VIA THE INTERNET TAXABLE?
Yes. ON-LINE RETAIL SELLERS LOCATED OUTSIDE ALABAMA: The retail sale of goods made over the Internet that are delivered into Alabama from an out-of-state seller are treated the same as the retail sale of tangible personal property made through more traditional channels, with the same nexus rules applying to both. A retail vendor has nexus in Alabama if they have a physical presence in Alabama, such as a retail store, warehouse, inventory, or regular presence of traveling salespeople or agents, or has established remote entity nexus. If the retail vendor has nexus in Alabama, the tax reporting responsibility lies with the retail vendor to register with the ADOR to charge, collect and remit the appropriate Sellers Use Tax to the ADOR (Local sellers use taxes also apply and should also be charged, collected and remitted to the appropriate administering authorities). If the retail vendor does not have nexus with Alabama, the tax reporting responsibility passes to the consumer/purchaser and
