Motor Fuel Single Point Filing System Update
Motor Fuel Single Point Filing System has been in operation for almost a year, allowing taxpayers to electronically file and pay county or municipal motor fuel taxes. This voluntary system, established under Act 2018-469, provides a centralized platform for tax compliance and reporting. Local requirements, including notice provisions and data confidentiality, must be adhered to by taxpayers and localities participating in the system. Additionally, localities can access and export detailed disbursement reports through the system for better tax administration.
Download Presentation
Please find below an Image/Link to download the presentation.
The content on the website is provided AS IS for your information and personal use only. It may not be sold, licensed, or shared on other websites without obtaining consent from the author. Download presentation by click this link. If you encounter any issues during the download, it is possible that the publisher has removed the file from their server.
E N D
Presentation Transcript
Business & License Tax Division Business & License Tax Division Almost One Year Later: The Motor Fuel Almost One Year Later: The Motor Fuel Single Point Filing System Single Point Filing System Ashley Moon, Revenue Manager Ashley Moon, Revenue Manager 9/15/2024 1
Almost One Year Later: The Motor Fuel Single Point Filing System Almost One Year Later: The Motor Fuel Single Point Filing System Motor Fuel Single Point Motor Fuel Single Point Act 2018-469, Codified under Title 40, Chapter 17, Article 13 Established that the Department of Revenue would develop and maintain a Single Point filing system that allows taxpayers to timely file and pay county or municipal motor fuel taxes electronically through a single point at no charge to the taxpayer or local taxing jurisdiction 11/1/2019 - Taxpayers began filing returns using the MFSP System This system is voluntary for taxpayers Currently 91 taxpayers utilize the MFSP system 9/15/2024 2
Almost One Year Later: The Motor Fuel Single Point Filing System Almost One Year Later: The Motor Fuel Single Point Filing System Local Requirements Local Requirements Must provide ADOR with a 60-day notice prior to any additional or amended rates being available on the single point system For reporting access, the locality must provide the Motor Fuels Section with a Nonemployee Confidentiality and Disclosure Statement for all employees and third-party administrators requiring access A separate disclosure form for each tax type is required to be completed for access to confidential information
Almost One Year Later: The Motor Fuel Single Point Filing System Almost One Year Later: The Motor Fuel Single Point Filing System Local Reporting Local Reporting Localities have the ability to query and export reports from disbursements Using the same site as One-Spot, WRAP, and Local Tax Reports Daily File Download Returns: Detail data for daily disbursement Payments: Detail data for daily confirmed payments Debits: Detail data for returned payments Query Data Taxpayer data Detail data for each end user/store
Almost One Year Later: The Motor Fuel Single Point Filing System Almost One Year Later: The Motor Fuel Single Point Filing System Taxpayer Requirements Taxpayer Requirements Taxpayers must submit both the return and payment at the same time Must submit return by the 20th of the month succeeding the month of activity No late returns or amended returns will be accepted via the system Late returns and payments must be made directly to the local taxing jurisdiction or designated agency No refunds may be processed via the system Return must include: Name of store Physical address of store Sales tax number of store Number of taxable gallons received Local excise tax paid Other information as required
Almost One Year Later: The Motor Fuel Single Point Filing System Almost One Year Later: The Motor Fuel Single Point Filing System FILING PERIOD GALLONS TOTAL TAX REMITTED 31-Oct-2019 60,145,655 1,476,398.24 30-Nov-2019 60,069,299 1,445,921.72 31-Dec-2019 76,731,924 1,859,755.40 31-Jan-2020 86,065,179 2,072,547.84 29-Feb-2020 84,482,442 2,031,120.49 31-Mar-2020 86,745,691 2,096,296.27 30-Apr-2020 63,204,376 1,498,475.98 31-May-2020 83,527,163 2,068,364.50 30-Jun-2020 89,874,248 2,232,848.01 31-Jul-2020 93,215,136 2,310,251.12 31-Aug-2020 93,307,264 2,302,749.07 11 Rows 877,368,377 $21,394,728.64
SINGLE POINT GALLONS OCT 2019-AUG 2020 93,215,136 93,307,264 89,874,248 86,745,691 86,065,179 84,482,442 83,527,163 76,731,924 63,204,376 60,145,655 60,069,299 Oct-19 Nov-19 Dec-19 Jan-20 Feb-20 Mar-20 Apr-20 May-20 Jun-20 Jul-20 Aug-20 9/15/2024 7
SINGLE POINT TAX REMITTED OCT 2019-AUG 2020 $2,232,848.01 $2,310,251.12 $2,302,749.07 $2,072,547.84 $2,031,120.49 $2,068,364.50 $2,096,296.27 $1,859,755.40 $1,476,398.24 $1,445,921.72 $1,498,475.98 Oct-19 Nov-19 Dec-19 Jan-20 Feb-20 Mar-20 Apr-20 May-20 Jun-20 Jul-20 Aug-20 9/15/2024 8
Almost One Year Later: The Motor Fuel Single Point Filing System Almost One Year Later: The Motor Fuel Single Point Filing System Local Reporting Local Reporting Daily Download Daily Download
Almost One Year Later: The Motor Fuel Single Point Filing System Almost One Year Later: The Motor Fuel Single Point Filing System Local Reporting Local Reporting Detail Report Search Detail Report Search
Almost One Year Later: The Motor Fuel Single Point Filing System Almost One Year Later: The Motor Fuel Single Point Filing System Taxpayer Resources Taxpayer Resources https://revenue.alabama.gov/business-license/motor-fuels/ By visiting the above website, taxpayers can find a report listing all local motor fuel rates reported to the department, as well as information relating to Single Point and video tutorials on how to acquire an account and file a return.
Contact Information Contact Information Business & License Tax Division Motor Fuels Section P O Box 327540 Montgomery, AL 36132-7540 Telephone: (334) 242-9608 Fax: (334) 242-1199 E-mail: mft@revenue.alabama.gov
