ADOR - Sales & Use Tax Division - Organizational Chart

ORGANIZATION

OPERATING SECTIONS
Sales & Use Tax	Field Operations
Sales & Use Tax P.O. Box 327710 Montgomery, AL 36132-7710 (334) 242-1490 phone (334) 242-8916 fax	Taxpayer Serv. Ctrs.	Foreign Audit & Central Review
	Sales & Use Tax P.O. Box 327730 Montgomery, AL 36132-7730 (334) 242-1270 phone (334) 242-1298 fax	Foreign Audit P.O. Box 327740 Montgomery, AL 36132-7740 (334) 242-1260 phone (334) 242-1298 fax	Audit Verification P.O. Box 327730 Montgomery, AL 36132-7730 (334) 242-1440 phone (334) 242-1298 fax

The Sales & Use Tax Section is charged with the responsibility of administering and collecting the following taxes:

*Sales & Use Tax Administration*
Sales Tax	Rental or Leasing Tax
Consumers Use Tax	Lodgings Tax
Sellers Use Tax	Casual Sales & Use Tax
Utility Gross Receipts Tax	Contractor's Gross Receipts Tax
Utility Service Use Tax	Pharmaceutical Providers Tax
Mobile Telecommunications Services Tax	Alabama Nursing Facilities Privilege Tax
Local Sales, Use, Rental & Lodgings Taxes	2.2% Utility License Tax
Dry Cleaning Registration Fees	Hydroelectric Kilowatt Hour Tax

The Field Operations Section is charged with the responsibility of enforcing the taxes administered by the Division through conducting field audits to determine compliance with the tax laws. This Section includes the following:

Taxpayer Service Centers - Sales & Use Tax
Auburn-Opelika	Mobile
Jefferson-Shelby	Montgomery
Dothan	Muscle Shoals
Gadsden	Tuscaloosa
Huntsville
Foreign Audit & Central Review
Foreign Audit	Audit Verification

Sales & Use Tax Home