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Coosa County adopts resolution backing Alabama's Simplified Sellers Use Tax program

Coosa County Commission · September 9, 2025
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Summary

The commission adopted a resolution Sept. 9 expressing support for the state's Simplified Sellers Use Tax (SSUT) program and opposing legislative changes that could disrupt its operations or constitutionality.

The Coosa County Commission on Sept. 9 adopted a resolution supporting the Alabama Simplified Sellers Use Tax (SSUT) program and urging the state legislature to oppose changes that could disrupt the program or call its constitutionality into question. The resolution notes that since SSUT's enactment it has provided more than $4.2 billion in revenue to state and local funds and references the U.S. Supreme Court decision in South Dakota v. Wayfair.

The resolution states that the County Commission "fully supports the current SSUT program as an efficient, constitutional, and operationally effective process for collecting use taxes due on behalf of Alabama consumers who utilize eligible sellers." The motion to adopt the resolution was moved and seconded during the meeting and recorded as unanimously approved. The action is framed as protection of a revenue source that supports county services and as opposition to efforts that would alter SSUT's allocation or operations.