Meeting Type: BCC Regular Meeting
Meeting Date: 9/2/2025
Item Status: New
From: Roger H. Rendleman, County Administrator
Submitted by: Braylee Austin, Administrative Support Specialist IV
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ITEM TITLE
Title
Resolution #2025-173 - Opposing Any Legislative Changes Related to the Alabama Simplified Seller Use Tax (SSUT) Program
End
STAFF RECOMMENDATION
Recommendation
Adopt Resolution #2025-173 encouraging the Alabama Legislature to oppose any legislative changes that would disrupt the Alabama Simplified Seller Use Tax (SSUT) program's operations or call the program's constitutionality into question.
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BACKGROUND INFORMATION
Background: The Alabama Simplified Seller Use Tax (SSUT) Remittance Act, codified at Section 40-23-191 et seq., Code of Alabama 1975, was enacted in 2015, establishing a process by which the State of Alabama collects use taxes from eligible sellers on behalf of Alabama consumers and since its enactment, has provided more than $4.2 billion in essential revenue to the Alabama General Fund, the Alabama Education Trust Fund, Alabama's 67 county governments, and Alabama's municipal governments.
Previous Commission action/date: N/A
FINANCIAL IMPACT
Total cost of recommendation: N/A
Budget line item(s) to be used: N/A
If this is not a budgeted expenditure, does the recommendation create a need for funding? N/A
LEGAL IMPACT
Is legal review necessary for this staff recommendation and related documents?
No
Reviewed/approved by: N/A
Additional comments: N/A
ADVERTISING REQUIREMENTS
Is advertising required for this recommendation? N/A
If the proof of publication affidavit is not attached, list the reason: N/A
FOLLOW UP IMPLEMENTATION
For time-sensitive follow up, select deadline date for follow up: Administration
Individual(s) responsible for follow up: N/A
Action required (list contact persons/addresses if documents are to be mailed or emailed): Email NOA and fully executed Resolution to Sonny Brasfield (sbrasfield@alabamacounties.org).
cc: Roger Rendleman
Frank Lundy
Beth Hodges
Tara Hazelbaker
Heather Gwynn
Additional instructions/notes: Admin-upload Resolution.