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Montgomery County authorizes intervention in SSUT lawsuit to protect revenue
Summary
The commission adopted Resolution No. 2025‑14 directing county staff to intervene as a defendant in litigation over Alabama’s Simplified Seller Use Tax program, citing potential risk to county revenues; the measure passed unanimously.
Montgomery County adopted a resolution Dec. 2 authorizing the county to intervene as a defendant in litigation challenging participation in the Alabama Simplified Seller Use Tax (SSUT) program.
Resolution No. 2025‑14 notes the SSUT program (Ala. Code § 40‑23‑191 et seq.) is an important revenue source and references an Aug. 12, 2025 lawsuit filed by the City of Tuscaloosa, the Tuscaloosa School District and the City of Mountain Brook asking the Circuit Court to disqualify particular entities from SSUT. The resolution cites a Nov. 10, 2025 court deadline for motions to intervene and directs county officials to take necessary actions to protect county interests in SSUT revenue streams.
Commissioner Justin Castanza moved the resolution and Vice Chairman Carmen Moore‑Zeigler seconded; the motion carried unanimously. The commission packet does not include the county’s legal brief or an estimate of potential fiscal impact if plaintiffs prevail; it frames the intervention as protection of county governmental services funded by SSUT revenue.
