Nothing in this chapter shall be construed as imposing any requirement, qualification, or condition for an online marketplace to be eligible to participate in the state Simplified Use Tax Remittance Program, as defined under Section 40-23-191.(Act 2022-441, §6(b).)
Alabama Legal Code
Section 8-41-7 - Relation to Simplified Use Tax Remittance Program
Source: https://alison.legislature.state.al.us/code-of-alabama?section=8-41-7· Version 2026