City of Tuscaloosa Voluntarily Dismisses SSUT Lawsuit
February 11, 2026
The City of Tuscaloosa has voluntarily dismissed its legal challenge to the state’s handling of the Simplified Sellers Use Tax (SSUT) in a good faith effort to work side by side with the Alabama legislature.
By dismissing its legal challenge without prejudice, the City of Tuscaloosa will preserve its ability to reassert its legal rights should those discussions fail to produce a comprehensive resolution that ensures tax dollars generated in the city stay in the city.
In August, the City of Tuscaloosa filed a lawsuit challenging the state’s handling of SSUT and was subsequently joined by municipalities and school systems from across the state.
“Each day, we work hard making our schools strong and our neighborhoods safer.” said Tuscaloosa Mayor Walt Maddox. “For nearly a decade, we have been working to find common sense solutions to the outdated SSUT system. This decision reflects our commitment to protect the State’s general fund and modernize our sales tax code to destination sourcing.”