INSTRUCTIONS: ALABAMA INDIVIDUAL CONSUMER USE TAX REPORT (Form CU-1)
Alabama residents who purchase goods from out of state for use, consumption, storage or distribution without paying state tax must pay a consumer use tax instead. This is done by completing a form CU-1, found on the website of the state's Department of Finance and Administration. If your total use tax due is less than $25 a month, you may file annually. If between $25 and $100 a month, file quarterly. If`greater than a $100 a month, you must file a form CU-1 on a monthly basis.
Alabama Individual Consumer Use Tax Report CU-1 Step 1: On the left side of the table on the second half of the page, enter the name or names of the purchasers.
Alabama Individual Consumer Use Tax Report CU-1 Step 2: Enter your Social Security number.
Alabama Individual Consumer Use Tax Report CU-1 Step 3: Enter your home address, including the city, state and zip code.
Alabama Individual Consumer Use Tax Report CU-1 Step 4: Enter your phone number.
Alabama Individual Consumer Use Tax Report CU-1 Step 5: Enter your county of residence.
Alabama Individual Consumer Use Tax Report CU-1 Step 6: If you live outside city limits, check the box indicating this.
Alabama Individual Consumer Use Tax Report CU-1 Step 7: If you live in a city other than the one of your mailing address, enter it at the bottom of the left side of the table and use that city's rate to calculate your tax due.
Alabama Individual Consumer Use Tax Report CU-1 Step 8: On line one on the right side of the table, give the month and year you are submitting your report.
Alabama Individual Consumer Use Tax Report CU-1 Step 9: On lines two through four, enter the sales tax rate assessed by the state, county and city. Total these rates on line five and transfer this value to line seven. If your purchase involves food, use those location's reduced food tax rates instead.
Alabama Individual Consumer Use Tax Report CU-1 Step 10: Enter the sum of your applicable purchases on line six. Multiply this by line seven to determine your total tax due on line eight.
Alabama Individual Consumer Use Tax Report CU-1 Step 11: Check the last box if this report documents an aviation purchase.
