2018 ANNUAL REPORT - Alabama

2018 ANNUAL REPORT

ALABAMA

DEPARTMENT OF

REVENUE

2018 Annual Report

Our Mission The Alabama Department of Revenue will efficiently and effectively administer the revenue laws in an equitable, courteous and professional manner to fund governmental services for the citizens of Alabama. Adopted Sept. 5, 1996

VERNON BARNETT

Commissioner

State of Alabama Department of Revenue

(revenue.)

50 North Ripley Street

Montgomery, Alabama 36132

JOE W. GARRETT, JR.

Deputy Commissioner

CURTIS E. STEWART

Deputy Commissioner

MICHAEL D. GAMBLE

Deputy Commissioner

DONALD J. GRAHAM

Deputy Commissioner

February 5, 2019

Honorable Kay Ivey Governor of Alabama Alabama State Capitol 600 Dexter Avenue Montgomery, AL 36130

Dear Governor Ivey,

Please allow this letter to serve as notification of the online availability of the Alabama Department of Revenue's 2018 Annual Report. This report is posted on the Department's website at: .

ADOR is full of talented and capable career employees who work hard every day to effectively administer the tax laws and serve the honorable taxpayers of Alabama. It is my honor to work alongside such dedicated state employees as we continue to implement new technologies and programs to move the Department forward. As we journey into the future, much of our success will depend on cultivating ever more capable employees, and the successful launch of our internship program has us moving in the right direction.

The Department collected record revenues in 2018, thanks in part to the surge of use tax collection through the Simplified Sellers Use Tax program. The U.S. Supreme Court's decision in South Dakota v. Way/air, Inc., opened the door and, as an early proponent of economic nexus, Alabama was prepared to step right in. The State also benefitted from the Alabama Tax Delinquency Amnesty Act, which enabled ADOR to collect nearly $2 million while allowing delinquent taxpayers to come forth voluntarily and become compliant.

We continue to adopt the latest technologies to provide enhanced services to the citizens of Alabama. The new Alabama Title System (ALTS) and our adoption of remote scanning to move tax payments along more quickly and efficiently are just the latest examples of ADOR's efforts. We are also looking forward to the launch of the latest version of the eID app, which enables taxpayers to get their income tax refunds faster while helping to secure their idntities.

We thank you for your support as we work with other state agencies and local governments, the business community, and other stakeholders to overcome the challenges and seize the opportunities that arise. The Alabama Department of Revenue will continue to efficiently and effectively administer the revenue laws in an equitable, courteous and professional manner to fund governmental services for the citizens of Alabama.

Vernon Barnett Commissioner of Revenue

"An Affirmative Action/ Equal Opportunity Employer"

2018 Annual Report i

Table of Contents

Letter to Governor Ivey.................................................................................................................................... i The Department1

2018 Highlight Articles Alabama Tax Delinquency Amnesty Act of 2018..............................................................................2 Supreme Court Rules in South Dakota v. Wayfair, Inc.3 New Alabama Title System (ALTS) Implemented to Replace Aging ETAPS6 ADOR Launches Internship Program7 Land Bank Authority Gets to Work9

Interest Rates by Calendar Quarter 10 2018 Revenue Legislation 10 Taxpayer Service Centers 11

Statistical Summary of Taxes Revenue Gross Collections 13 Revenue Tax Highlights 14 Revenue Abstract 15 Individual & Corporate Tax Division 19

Individual & Corporate Tax Facts 20 Income Tax Collections & Refunds 21 Return Data 22 Consumer Use Tax Collections Reported on Forms 40-40A 22 Certificates of Compliance 22 Voluntary Checkoff Contributions 23 Financial Institutions Excise Tax 26 Business Privilege Tax 26 Sales & Use Tax Division 27 Sales & Use Tax Facts 28 State Sales Tax Collections by County 29 State Use Tax Collections by County 31 State Lodgings Tax Collections by County 33 State Rental Tax Collections by County 35 County Sales, Use & Lodgings Taxes Collected by the State 37 Municipal Sales & Use Taxes Collected by the State 41 Simplified Sellers Use Tax Program & Allocations 52

County Allocations 53 Municipal Allocations 54 Distribution of Excess Sales & Use Tax Revenue 60 Utility Gross Receipts 61 Distributions of TVA In-Lieu-of-Taxes Payment 62

Published by the Alabama Department of Revenue Tax Policy and Governmental Affairs Division Post Office Box 327001, Montgomery, AL 36132-7001 revenue.

ii Alabama Department of Revenue

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Table of Contents

Business & License Tax Division 63 Business & License Tax Facts 64 Tobacco Products 65 Cigarette & OTP Collections 65 County Tobacco Taxes Collected by the State 66 State & County Tobacco Stamps Sold 66 County Gasoline & Motor Fuel Taxes Collected by the State 67 Oil & Gas Production & Privilege Tax Receipts 68

Property Tax Division 69 Property Tax Facts 70 State Assessed Values 71 Net Taxable Assessed Vaulation by County 73 Assessed Value of Abatements (Ad Valorem) 75 Assessed Value of Industrial Exemption (Ad Valorem)77 Property Tax Collections78 Office of the Ex Officio Land Commissioner Land Tax Sales80 Reappraisals80

Motor Vehicle Division81 Motor Vehicle Fees82

Collection Services Division83 Office of the Taxpayer Advocate83 Tax Policy & Governmental Affairs Division VDA Program84 Entity Registration & Processing85

Remote Scanning Project Significantly Boosts Efficiency Across the Department85 Taxpayer Entity Types86 Number of Entities Registered86 Distribution of State Taxes/Fees Collected by the Alabama Department of Revenue87

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2018 Annual Report iii

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