Bibb County Commission Joins Association of County Commissioners To Oppose Changes in Online Sales Tax (SSUT) Law
Reported by Mike Hobson
September 22, 2025
In early September the Bibb County Commission adopted a Resolution encouraging the Alabama Legislature To oppose any legislative changes that would disrupt the Alabama Online Sales Tax Law (SSUT) or call the program’s constitutionality into question.
The county’s opposition follows in the wake of a lawsuit filed against the State of Alabama, led by Tuscaloosa Mayor Walt Maddox, challenging the state’s formula for the distribution of collected online sales taxes.
Commissioners from other parts of the state have joined in the opposition to the legal challenge filed by the “Big Ten” Mayors from the major population centers of the State, who claim that rural counties and cities are unfairly cutting into the revenue they receive from online sales tax distributions.
More recently, the Association of County Commissions of Alabama, ACCA, released a resolution encouraging the Alabama Legislature to oppose any legislative changes that would disrupt operation of the state’s Simplified Sellers Use Tax, SSUT, program or call the program’s constitutionality into question. The resolution was voted on and unanimously approved by county commission members from every corner of the state who participated in ACCA’s August 21 annual business session.
“Changing Alabama’s constitutionally-sound SSUT program would be foolish and unjustified,” said ACCA Executive Director Sonny Brasfield. “Allocating the county portion of SSUT revenue on a population basis is the most efficient option available to our state.
“Alabama’s complicated sales tax system of interlocking and conflicting local jurisdictions, exemptions, definitions, and enforcement rules will not survive constitutional review. Subjecting out-of-state companies to the local complexity is a non-starter, and anyone making an objective evaluation of our system will reach the same conclusion,” Brasfield stated.
The Association of County Commissions of Alabama is a statewide organization speaking for all 67 counties with ONE voice. It promotes improved county government services in Alabama, offers educational programs for county officials and their staff members, administers insurance programs for county governments and employees, offers legal advice, and represents the interests of county government before state and federal organizations and agencies.
For a more detailed explanation of the SSUT controversy you may find details in a Bibb Voice article published in early August 2025. Click here to find that article.
A copy of the entire resolution passed by the Bibb County Commission is included below.
BibbCommissionResolution
