The Alabama Department of Revenue issued a notice on July 26, 2021, providing guidance regarding tax compliance requirements for marketplace facilitators operating in the state. Marketplace facilitators provide a platform through which marketplace sellers make sales. A marketplace facilitator that facilitates retail sales of $250,000 or more into Alabama through its platform must register with the Department. Upon registering, marketplace facilitators must either comply with the reporting requirements or collect and remit the Simplified Sellers Use Tax flat rate of 8% on taxable retail sales made through the marketplace facilitator’s platform. Where the marketplace facilitator collects and remits the use tax, the marketplace facilitator, marketplace seller, and purchaser are relieved from any additional state or local sales and use tax on the transactions made through the marketplace facilitator’s platform.