Autauga County Commission urges state lawmakers not to alter SSUT, adopts resolution backing program

The Autauga County Commission on Sept. 2 unanimously adopted Resolution #2025-44 urging the Alabama Legislature to oppose any changes that would disrupt the Simplified Seller Use Tax (SSUT) program.

Resolution #2025-44, included in the meeting minutes, states that the SSUT Remittance Act (Section 40-23-191 et seq., Code of Alabama 1975) was enacted in 2015 to create a collection process for use taxes from eligible sellers. The resolution asserts the SSUT program has provided more than $4.2 billion in revenue to the Alabama General Fund, the Alabama Education Trust Fund, the state's 67 counties and municipal governments and describes the program as "an efficient, constitutional, and operationally effective" mechanism for collecting taxes due on behalf of Alabama consumers. The resolution also affirms support for using population data to allocate county portions of revenue among counties as provided by law.

The commission's recorded action was a formal expression of policy rather than a legislative filing; the minutes do not record debate, supporting data or opposition during the meeting. The resolution cites the state statute by section but does not include source documentation for the $4.2 billion figure; the meeting record shows adoption of the resolution by unanimous vote.

By adopting the resolution, the commission authorized the county's support of the existing SSUT framework and signaled opposition to legislative changes that the board said could disrupt program operations or revenue flows to local governments. No further action or ordinance was recorded in the minutes; the board adjourned and is scheduled to reconvene Sept. 16, 2025.