What is the statewide base sales tax rate in Alabama?

The statewide base sales tax rate in Alabama is 4.00%. Local county and city taxes can increase total combined rates up to 15.00%.

What is the sales tax sourcing rule and nexus threshold in Alabama?

Alabama utilizes Destination-based sourcing rules. The economic nexus threshold for remote sellers is $100,000 in sales or 200 separate transactions.

AL • 661 ZIP Codes Indexed

Alabama Sales Tax Rates 2026 - State & Local Guide

Comprehensive 2026 sales tax guide for Alabama (AL). Current state base rate is 4.00% with combined local rates ranging up to 15.00%.

⚡ Direct Tax Answer & Key Takeaway

The statewide base sales tax rate in Alabama (AL) is 4.00% in 2026. Local county and city taxes can increase total combined rates up to 15.00%, with a statewide average combined rate of 8.56%.

Base State Rate

4.00%

Average Local Rate

8.56%

Maximum Combined

15.00%

Indexed Cities

425

Cities & Jurisdictions in Alabama

City	County	Combined Sales Tax Rate	Action
			View Tax Rates →

🔍

No matching cities or counties found.

📋 State Tax Rules & Compliance Guide (Alabama)

Sourcing Rule Destination-based

Groceries & Food Exempt (0% Tax)

Clothing & Apparel Taxable at standard rate

SaaS & Digital Goods Non-Taxable

Economic Nexus Threshold $100,000 in sales or 200 separate transactions

Official Tax Authority Alabama Department of Revenue ↗

🏛️ Counties in Alabama

Autauga County 6 ZIPs → Baldwin County 23 ZIPs → Barbour County 6 ZIPs → Bibb County 5 ZIPs → Blount County 8 ZIPs → Bullock County 3 ZIPs → Butler County 3 ZIPs → Calhoun County 14 ZIPs → Chambers County 6 ZIPs → Cherokee County 6 ZIPs → Chilton County 5 ZIPs → Choctaw County 7 ZIPs → Clarke County 5 ZIPs → Clay County 4 ZIPs → Cleburne County 4 ZIPs → Coffee County 4 ZIPs → Colbert County 7 ZIPs → Conecuh County 3 ZIPs → Coosa County 6 ZIPs → Covington County 8 ZIPs → Crenshaw County 6 ZIPs → Cullman County 11 ZIPs → Dale County 10 ZIPs → Dallas County 4 ZIPs → DeKalb County 12 ZIPs → Elmore County 7 ZIPs → Escambia County 6 ZIPs → Etowah County 12 ZIPs → Fayette County 4 ZIPs → Franklin County 6 ZIPs → Geneva County 7 ZIPs → Greene County 3 ZIPs → Hale County 4 ZIPs → Henry County 3 ZIPs → Houston County 10 ZIPs → Jackson County 11 ZIPs → Jefferson County 84 ZIPs → Lamar County 6 ZIPs → Lauderdale County 10 ZIPs → Lawrence County 4 ZIPs → Lee County 9 ZIPs → Limestone County 7 ZIPs → Lowndes County 4 ZIPs → Macon County 4 ZIPs → Madison County 37 ZIPs → Marengo County 9 ZIPs → Marion County 6 ZIPs → Marshall County 8 ZIPs → Mobile County 48 ZIPs → Monroe County 8 ZIPs → Montgomery County 33 ZIPs → Morgan County 9 ZIPs → Perry County 2 ZIPs → Pickens County 5 ZIPs → Pike County 5 ZIPs → Randolph County 4 ZIPs → Russell County 5 ZIPs → Shelby County 17 ZIPs → St. Clair County 11 ZIPs → Sumter County 8 ZIPs → Talladega County 8 ZIPs → Tallapoosa County 8 ZIPs → Tuscaloosa County 16 ZIPs → Walker County 14 ZIPs → Washington County 11 ZIPs → Wilcox County 6 ZIPs → Winston County 6 ZIPs →

❓ Frequently Asked Questions

Key questions and answers regarding sales tax rates, exemptions, and compliance.

The base statewide sales tax rate in Alabama is 4.00%. Depending on the city and county, local sales taxes can increase the total combined rate up to 15.00%.

Remote sellers and e-commerce merchants must register and collect sales tax once they surpass the economic nexus threshold of $100,000 in sales or 200 separate transactions. Tax calculations follow Destination-based sourcing rules.