ACCA Encourages Alabama Legislature to Preserve SSUT Program

On Monday, the Association of Alabama County Commissions (ACCA) passed a resolution urging the Alabama Legislature to avoid changes that could disrupt the state’s simplified seller operations. This resolution received unanimous support from county commission members statewide during the ACCA’s annual business session on August 21.

“Altering the SSUT program, which appears to be constitutionally sound, is illogical and unjust,” stated Sonny Brasfield, ACCA’s executive director. He emphasized that tying the county portion of the SSUT revenue to population is the most effective approach for the state’s operations.

Brasfield further noted, “The complex sales tax structure, along with its exemptions, definitions, and enforcement regulations, does not withstand constitutional scrutiny. Subjecting local businesses to this complexity is unacceptable, and anyone looking at the system objectively would agree.”

The resolution outlines the program’s history and underscores Alabama’s adherence to the 2018 U.S. Supreme Court ruling in South Dakota v. Wayfair Inc., which established that taxes could be collected from sellers with a “substantial nexus” in the state, even without a physical presence, as long as it doesn’t create an undue burden on interstate commerce. The resolution expresses support for the existing program structure and aims to safeguard essential SSUT revenues that significantly impact law enforcement, economic development, infrastructure, public safety, and a variety of other county services.

The full resolution can be accessed here.

The Alabama County Commissions Association represents all 67 counties in the state, advocating for enhanced government services. The organization also provides educational resources to county officials and their staff, manages insurance programs, offers legal counsel, and represents county interests at both state and federal levels.