Cullman County votes to join other counties in SSUT lawsuit to protect local sales tax revenues

Cullman County’s commission voted to join other Alabama counties in litigation over the Simplified Sellers Use Tax (SSUT), approving a resolution that authorizes the county to intervene as a defendant to protect local sales-tax revenue.

An unidentified county official explained the rationale during discussion, saying the SSUT is the online sales tax collected through marketplaces such as Amazon and that the lawsuit—initiated by the city of Tuscaloosa—has prompted 66 counties to consider joining to ensure judges understand counties’ interests. “This lawsuit was initiated by the city of Tuscaloosa… and we will be joining with the other 66 counties, passing resolution and intervening as a defendant basically to show support so that the judge understands that we are opposed to changing the SSUT program,” the speaker said.

Why it matters: County officials said proposed changes to the SSUT could shift revenue away from counties and smaller cities toward larger municipalities; intervening in the case is intended to preserve the county’s existing share of collections. The commission identified the measure as Resolution 2026-07 and approved it by voice vote.

What the vote did and did not do: The resolution authorizes legal intervention and signals support for the current SSUT structure; it does not itself change tax rates or the county’s budget. Commissioners recorded the motion and second on the record and approved the resolution during the meeting.

Next steps: By joining other counties in the litigation, Cullman County will be represented alongside a coalition of local governments in court. The commission did not attach an estimated legal cost to the action in the discussion on the record.