Sellers Use Tax is imposed on the retail sale of tangible personal property sold in the City of Tuscaloosa’s city limits or police jurisdiction by businesses located outside of our jurisdiction which have no inventory located in the jurisdiction, but are making retail sales via sales offices, agents, or by any significant recurring contact or “nexus” with us.
Sellers Use Tax is due either monthly, quarterly, or annually. The State of Alabama will determine your filing frequency when you register with them. Your filing frequency with the City of Tuscaloosa must match how you are set up with the state. Sellers Use Tax is due by the 20th of the month following the period in which you are filing. Any Sales Tax paid after this date will accrue additional penalties and interest. You can pay your use tax online via My Alabama Taxes or by submitting the form available on our Forms Page.
Sellers Use Tax Rates