CITY OF MONTGOMERY, ALABAMA                                  Revised 11/2018 
                                                        Sales Tax /Seller's Use/Consumer's Use Tax 
                                         Tax Period __________________________________________                                         
                                                                                                           MAIL RETURN WITH REMITTANCE TO: 
Check here for any changes in business _______                                                             City of Montgomery c/o Compass  Bank 
and complete lower portion on back side of form.                                                           P.O. Box 830469 Birmingham, AL 35283-0469 
ACCOUNT NO.                                                                                                                            
                                                                                      
                                                                                                                               RETURN DUE  
                                                                                                              Monthly filers should file each calendar 
                                                                                                             month on or before the 20th of the following  

                                                                                                                       month even if no tax is due. 
                                                                                                                                      TOTAL AMOUNT ENCLOSED 
                                                                                                                                      $ 

                                                                                            Make check payable to  
                                                                                           City of Montgomery  
                           This form combines sales and seller’s/consumer's use tax reporting. 
                                           THIS FORM SHOULD BE RETURNED IN ITS ENTIRETY 
                                           Please read definitions on back prior to completing. 
                                         (A) Gross Taxable              (B) Total    (C ) Net Taxable                                   (E ) Gross Tax Due  
Type of Tax/Tax Area                       Amount            Deductions                    (A-B)            (D) Tax Rate                (C x D) 
Sales Tax                                                                                                                               
a. Automotive/Agricultural                                                                                             1.25%    
b. Manufacturing                                                                                                       1.75%    
c. General                                                                                                             3.50%    
                                                                                                                                        
                     DISCOUNT CANNOT BE TAKEN ON SELLER'S USE OR CONSUMER'S USE TAX 
                                         (A) Gross Taxable              (B) Total    (C ) Net Taxable                                   (E ) Gross Tax Due  
Type of Tax/Tax Area                       Amount            Deductions                    (A-B)            (D) Tax Rate                (C x D) 
Seller’s Use/ Consumer’s Use Tax                                                                                                        
a. Automotive/Agricultural                                                                                             1.25%    
b. Manufacturing                                                                                                       1.75%    
c. General                                                                                                             3.50%    
                                                                                                                                        
DEDUCTIONS ARE TO BE ITEMIZED ON BACK OF FORM.                                       1. Total Tax Due (Total of Column E)               
All returns with zero tax payment should be filed with                               2. Penalty - Late Filing Fee: Minimum of 
MyAlabamaTaxes.alabama.gov                                                           $50 or 10% of tax due                              

Any correspondence should be mailed to:                                              3. Penalty - Late Payment: 10% of tax due          
City of Montgomery Revenue Division  
P.O. Box 1111, Montgomery, AL 36101-1111                                             4. Interest - Item 1 x current APR each day 
For questions or assistance phone (334) 625-2036                                     delinquent (See reverse side for interest 
                                                                                     rate)                                              
By signing this report I am certifying that this report, including any accompanying  5. Discount (Sales Tax only) if paid on          NOT TO EXCEED $100.00 
schedules or statements, has been examined by me and is to the best of my            time 5% on first $100 or less plus .0075 
knowledge and belief a true and complete report for this period stated.              on tax over $100. Capped at $100 
                                                                                     6. Net Tax Due - (Items 1 thru 5)                  
                                                                                     No. of Automotive vehicles____ 
DATE________________    TITLE_____________________________                           withdrawn @ $5.00 each                             
 
SIGNATURE _____________________________________________                                                                                 
                                                                                     TOTAL AMOUNT ENCLOSED                             
                                                                                     

                                                                     DEFINITIONS 
 
SALES TAX: 
 
a. Automotive/Agricultural: Include new and used automotive vehicles, semi-trailers, truck trailers, house trailers, and agricultural 
   machinery. 
    
b. Manufacturing: Machines and replacement parts used in manufacturing, etc.               
 
c. General: Includes retail price of food products sold for human consumption through vending machines, gross receipts from places of 
   amusement; cost of property purchased at wholesale withdrawn for use; collections during month on credit sales previously claimed as 
   deductions; and all other sales of tangible personal property not previously claimed. 
 
SELLER’S USE/CONSUMER’S USE TAX: 
 
a. Automotive/Agricultural: Total purchase price of automotive vehicle, truck trailers, semi-trailers, house trailers and agricultural 
   machinery, both new and used purchased for storage, use or other consumption in Montgomery on which the seller has not collected 
   Montgomery City Sales and/or Use Tax. 
    
b. Manufacturing: Total purchase price of machines and replacement parts used in compounding, mining, quarrying, or manufacturing of 
   tangible property 
 
c. General: Total purchase price of  tangible personal property purchased outside of Montgomery City or in Interstate Commerce for storage, 
   use or consumption in this city on which seller has not collected use tax from you except purchases of automotive vehicles, truck trailers, 
   semi-trailers, house trailers, agricultural machinery, and machines and replacement parts.           
 
   Note: Use tax is the counterpart of sales tax and should be paid by individual or businesses when making purchases outside the City of 
   Montgomery on taxable items for which a sales tax was not collected by the seller.            
 
INTEREST: View interest rates at: https://revenue.alabama.gov/assessments/quarterly-interest-rates/ 
 
                                              STANDARD DEDUCTION SUMMARY TABLE 
                 (SUMMARY BELOW MUST BE COMPLETED TO CORRESPOND WITH TOTAL DEDUCTIONS ON FRONT OF TAX REPORT)                                
                 WHOLESALE      AUTOMACH       LABOR/NON-            SALES DELIV.    SALES TO GOVT      SALES OF GAS    OTHER ALLOWABLE      TOTAL 
     TYPE OF TAX    SALES       TRADE-INS     TAXABALE SERV         OUTSIDE JURIS   OR ITS AGENCIES     OR LUBE OILS     DEDUCTIONS          DEDUCTIONS 
                                                                                                                                             
      TOTAL 
     DEDUCTIONS                                                                                                                              
                                                                             
                     INSTRUCTIONS & INFORMATION CONCERNING THE COMPLETION OF THIS REPORT 
  To avoid the application of penalty and/or interest amounts this reports must be filed on or before the 20 thof the month, following the period for which the 
   report is submitted. Postmark will determine timely filing. 
  A remittance for the total amount due made payable to the taxing jurisdiction must be submitted with this report.    
  This report should be submitted on a monthly basis unless you have requested and been approved for a different filing frequency. 
  Any credit for prior overpayment must be approved in advance and accompanied by a letter or credit from the taxing jurisdiction. 
  No duplication or replicated forms are acceptable except with the prior approval of the taxing jurisdiction. 
    
                                                       Indicate  Any Account Changes Below 
    Business Name:______________________________________________                  Final Return:_____________________________________________ 
     
    Physical Address:_____________________________________________                Phone:__________________________________________________ 
     
    Mailing Address:_____________________________________________                 FAX:___________________________________________________ 
     
    City:_______________________________________________________                  Contact Person:___________________________________________