On March 22, 2017, Alabama Gov. Robert Bentley signed legislation authorizing the Alabama Department of Revenue (DOR) to require non-collecting remote sellers to report Alabama sales to the DOR and notify Alabama customers of their use tax obligations. The requirements would apply to out-of-state sellers who do not collect sales tax, use tax, or simplified sellers use tax on Alabama sales. Penalties can be assessed under the general penalty provisions. Specific details regarding the nature of the reporting and penalties for non-compliance have not be released. The legislation is effective July 1, 2017. (Senate Bill 86 (Act 2017-82), Alabama Department of Revenue)