Meeting Type: BCC Regular Meeting
Meeting Date: 11/18/2025
Item Status: Addendum
From: Roger H. Rendleman, County Administrator
Submitted by: Beth Hodges, Budget Director
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ITEM TITLE
Title
Resolution #2026-026 - Allowing Baldwin County Commission to Participate in a Consolidated Motion to Intervene in Opposition of the Simplified Seller Use Tax Litigation
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STAFF RECOMMENDATION
Recommendation
Adopt Resolution #2026-026 authorizing Baldwin County to protect the County’s interests by intervening as a defendant in the Simplified Seller Use Tax litigation.
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BACKGROUND INFORMATION
Background: During the September 2, 2025, Regular meeting, the Commission adopted 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.
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: 09/02/2025 - Adopted Resolution #2025-173.
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?
N/A
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: N/A
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