MORGAN COUNTY SALES TAX OFFICE 
                              P.O. BOX 1848 
                         DECATUR, AL  35602 
                         PHONE:  (256) 351-4619 
                                      
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 THE RULES AND REGULATIONS BELOW APPLY TO ANY BUSINESS THAT 
                     OPERATES INSIDE MORGAN COUNTY 
 
Due Date 
 ✓ On or before the 20 thday of each succeeding month of which a return is due, 
   taxpayers shall prepare and file with the Morgan County Commission a 
   Sales/Sellers Use Tax return in the form attached hereto as Exhibit 1.  Said 
   return shall fully disclose all of the information required by such return and 
   shall be signed and dated. The sales/sellers use tax return should show the 
   amounts of gross receipts of tangible personal property on which sales tax has 
   not been paid to the seller and deductions which are required and allowed by 
   the Alabama Department of Revenue to support the inclusions and deductions 
   shown on the return. 
 
Method of Payments 
Such return shall be paid by one of the following methods: 
 ✓ A personal check, cashier’s check or money order for the total amount due,   
 ✓ Cash for the correct and total amount due,  
 ✓ MAT (One-Spot) online payment for the total amount due. (ACH Debit Only) 
 
Method of Delivery 
Such return shall be delivered by one of the following methods: 
 ✓ Mail a postage prepaid envelope to the following: 
          Morgan County Sales Tax office 
          P.O. Box 1848 
          Decatur, AL 35602 
           
 ✓ Hand deliver to the following: 
          Morgan County Sales Tax office 
          Morgan County Courthouse 
          5 thfloor  
          302 Lee St., N.E. 
          Decatur, AL  35602 
 
Maintaining of Records 
The taxpayer should maintain records reflecting sales in each of the following five (5) 
areas of Morgan County: 
 ✓ Area 1  –Inside the Corporate limits of Decatur, Hartselle, Falkville, and Trinity 
 ✓ Area 2  –The Unincorporated area of Morgan County 
 ✓ Area 3  –Inside Priceville Corporate Limits 
 ✓ Area 4  –Inside Somerville Corporate Limits 
 ✓ Area 5  –Inside Eva Corporate Limits 
 
Questions 
Any questions please contact the Morgan County Sales Tax Office at (256) 351-4619. 
 
2020 MORGAN COUNTY SALES/SELLERS USE TAX RULES AND REGULATIONS   1 | P a g e