Marion County votes to join legal effort to defend state’s simplified sellers use tax

Marion County commissioners on an internal vote agreed to adopt a resolution to intervene in a lawsuit filed by the city of Tuscaloosa against the Alabama Department of Revenue over the simplified sellers use tax (SSUT). Scott, a county staff member who described the recommendation, said the Alabama Association of County Commissions (ACCA) urged counties to join the Department of Revenue’s defense.

"As you all are aware, the city of Tuscaloosa has filed a lawsuit against the Department of Revenue challenging the simplified sellers use tax," Scott said during the meeting, adding that ACCA recommended counties pass a resolution to intervene and advocate for continued SSUT collection. The resolution would make the county a joining party in the case rather than leaving it to state officials alone.

Commission discussion focused on coordination with municipalities. A commissioner said he expected neighboring towns to adopt similar measures and asked colleagues with cities in their districts to work with local leaders to pass companion resolutions. The commission moved, seconded and voiced support for placing the resolution on the county docket.

County staff did not provide a detailed tally of the vote in the meeting transcript; the motion was moved and the chair called for approval. The resolution’s immediate effect is to authorize Marion County to join the litigation as an intervening party aligned with the Department of Revenue. No further procedural deadlines were announced at the meeting.

The action follows guidance from ACCA and mirrors steps taken or planned by other local governments concerned about how a court ruling could affect shared revenues and county distributions tied to the SSUT.