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Lamar County Commission adopts resolution urging protection of Alabama SSUT program
Summary
The commission voted to support the Alabama Simplified Sellers Use Tax (SSUT), citing its role in local revenue and urging the state legislature to oppose changes; a county official said the program helped eliminate prior county deficits.
The Lamar County Commission on Sept. 8 unanimously approved a resolution urging the Alabama Legislature to preserve the state's Simplified Sellers Use Tax (SSUT) program and to oppose legislative changes that would disrupt its operations.
Unidentified Speaker 2 read the resolution into the record, citing the 2015 enactment of the SSUT program and referencing the U.S. Supreme Court decision in South Dakota v. Wayfair (2018) as background for states' authority to collect use taxes from eligible sellers. The resolution described SSUT as a model for other states and said the program has generated significant revenue for Alabama's state and local governments.
Unidentified Speaker 1, speaking in favor of the resolution, said the SSUT has been a primary reason Lamar County improved its fiscal standing after prior deficits and estimated the county could lose roughly $533,000 in the coming year if SSUT were successfully challenged or altered. "One of the only reasons we're there is because of this SSUT tax that was passed," the speaker said, describing prior borrowings and subsequent recovery. The commissioner moved that the resolution be passed, and commissioners approved the motion by voice vote.
The resolution, as read in the meeting, specifically urges state officials to oppose legislative changes that would disrupt current SSUT operations and supports using population data to allocate county portions of SSUT revenue as currently provided by law. The commission instructed staff to transmit the adopted resolution to the county's legislative delegation.
Next steps: county administration will send the adopted resolution to state legislators and track any legislative or judicial developments affecting SSUT.
