Rental Tangible Personal Property Tax is levied on the rental or leasing of tangible personal property. Rental tax should be remitted by the lessor on the gross receipt of rental transactions, including rental tax invoiced.
Rental Tangible Personal Property Tax is due either monthly, quarterly, or annually. The State of Alabama will determine your filing frequency when you register with them. Your filing frequency with the City of Tuscaloosa must match how you are set up with the state. Rental Tangible Personal Property Tax is due by the 20th of the month following the period in which you are filing. Any Rental Tangible Personal Property Tax paid after this date will accrue additional penalties and interest. You can pay your use tax online via My Alabama Taxesor by submitting the form available on our Forms Page.
Rental Tangible Personal Property Tax Rates
City Limits:
General 2%
Automotive 0.5%
Linens / Garments 1%
Police Jurisdiction:
General 1%
Automotive 0.25%
Linens / Garments 0.5%