The Association of County Commissions of Alabama, ACCA, released a resolution Monday encouraging the Alabama Legislature to oppose any legislative changes that would disrupt operation of the state’s Simplified Sellers Use Tax, SSUT, program or call the program’s constitutionality into question. The resolution was voted on and unanimously approved by county commission members from every corner of the state who participated in ACCA’s August 21 annual business session.
“Changing Alabama’s constitutionally-sound SSUT program would be foolish and unjustified,” said ACCA Executive Director Sonny Brasfield. “Allocating the county portion of SSUT revenue on a population basis is the most efficient option available to our state.
“Alabama’s complicated sales tax system of interlocking and conflicting local jurisdictions, exemptions, definitions, and enforcement rules will not survive constitutional review. Subjecting out-of-state companies to the local complexity is a non-starter, and anyone making an objective evaluation of our system will reach the same conclusion,” Brasfield stated.
The resolution released by ACCA details the program’s history and highlights Alabama’s compliance with the 2018 U.S. Supreme Court decision in South Dakota v. Wayfair Inc., which held that the state may collect taxes from sellers that have a “substantial nexus” in the state, even when there is no physical presence, provided that the tax does not impose an undue burden on interstate commerce. The resolution concludes with Alabama counties expressing support for the program’s current structure and for protecting the critical SSUT revenue that, if eliminated, would greatly impact law enforcement, economic development, infrastructure, public safety and many other governmental services at the county level.
The resolution can be read at length here.
The Association of County Commissions of Alabama is a statewide organization speaking for all 67 counties with ONE voice. It promotes improved county government services in Alabama, offers educational programs for county officials and their staff members, administers insurance programs for county governments and employees, offers legal advice, and represents the interests of county government before state and federal organizations and agencies.
