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Alabama Localities Challenge Simplified Seller’s Use Tax Validity Post-Wayfair in Court Case

  • Alabama localities are challenging the validity of the Simplified Seller’s Use Tax statutes.
  • The challenge is based on the impact of the Wayfair decision.
  • The complaint argues that the merchant’s choice aspect of the SSUT is unconstitutional under Alabama law.
  • The SSUT allows eligible merchants to choose participation, which is claimed to result in lost revenue for communities.
  • The complaint suggests that Wayfair makes traditional sales tax legally collectible, undermining the SSUT’s purpose.

Source: deloitte.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.



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