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Lee County Commission adopts resolution backing state'run SSUT, opposing changes that might disrupt revenue
Summary
The commission voted to adopt an ACCA-drafted resolution urging the Alabama Legislature not to alter the Simplified Sellers Use Tax (SSUT) or challenge its constitutionality; staff said SSUT has generated about $30 million for Lee County since FY2016.
The Lee County Commission on Sept. 29 approved a resolution urging the Alabama Legislature to oppose changes to the state's Simplified Sellers Use Tax program that could disrupt operations or call the program's constitutionality into question.
Miss Leverett presented the resolution, prepared by the Association of County Commissions of Alabama (ACCA), and reviewed local SSUT receipts: Lee County's first SSUT distribution in fiscal 2016 was $31,381 and, she said, the county has received $6,612,571 so far in fiscal 2025. "Over the course of the last 10 years, we have collected approximately $30,000,000 just in Lee County alone from SSUT funds," she said.
The board discussed the resolution after public comment. Lance Farrar, who spoke during the public-comment period, warned against language that would prevent elected officials from questioning a program's constitutionality and cited the U.S. Supreme Court decision South Dakota v. Wayfair (2018) in his remarks.
Commissioners moved and seconded the resolution. The measure carried on a voice vote; during the recorded vote one commissioner signaled opposition before the chair declared the motion carried.
Why it matters: County staff and commissioners said SSUT revenues fund core county services and capital projects. Miss Leverett told the board she had correlated the SSUT receipts with the county's increasing budget and pointed to recent uses including public-safety investments and road projects. The resolution is a formal statement of the commission's preference and does not change state law.
What happens next: The resolution will be transmitted as part of county-level comments to ACCA and to the state legislative delegation. No county policy change was enacted beyond the formal expression of support.
