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MONTGOMERY:    The Alabama SSUT Tax lawsuit has been a hot topic in Alabama.There will be hearing on all of the motions on Monday, November 10, 2025 in Montgomery Circuit Court. The hearing is set at 8:00 AM before Circuit Court Judge Tiffany McCord.

But the new Mobile mayor has already stepped into a fight that engaged his predecessor, Mayor Sandy Stimpson: the internet sales tax.

This week, Mobile Mayor Nick Cheriogotis, a Dothan native who took Office of Mayor in Mobile this past week, told reporters he is hopeful for a legislative battle over Alabama’s Simplified Sellers Use Tax, or SSUT, which imposes a flat 8 percent tax on online sales. Mayor Cheriogotis also signaled he may join a lawsuit, first filed in August by the City of Tuscaloosa, challenging the state’s handling of the tax.
“I’m not interested in hurting the money the state is receiving,” Cheriogotis said. “But the truth is our cities will crumble under the lack of funding through SSUT if it’s not addressed.”

This is a battle that Houston County Commission Chairman Brandon Shoupe has been involved in since it was originally filed. Shoupe takes an opposite position that Tuscaloosa.

Former Mobile Mayor Sandy Stimpson, whose administration sparred with the Association of County Commissions of Alabama (ACCA) over the SSUT program. Stimpson called the tax system, enacted in 2016, the biggest threat to Alabama’s cities, warning that without reform, it could cripple the finances of a large city.

Sonny Brasfield, longtime executive director of the ACCA, has rallied resistance among the state’s 67 counties. Brasfield remains wary that any efforts by Alabama’s largest cities to alter online sales taxation could throw the system into chaos and jeopardize a fast-growing revenue stream that brought in an estimated $850 million last year.

“All the national experts say SSUT is a model law for simplicity that is well within the pathway created by the U.S. Supreme Court in the Wayfair case,” Brasfield said, referring to the 2018 decision that allowed states to tax remote sellers and strengthened local governments’ ability to collect online sales taxes.

He has said that any changes to any portion of the SSUT could threaten the program’s existence, Brasfield said.
Below are court filings which are in the Circuit Court of Montgomery Alabama. We will be monitoring on Monday to see what happens next.

Tuscaloosa SSUT Tax by Rickey Stokes

The Alabama Department of Revenue Commissioner filed a Motion to Dismiss

Tuscaloosa SSUT Tax Motion to Dismiss by Rickey Stokes

The Alabama Education Association filed a Motion To Intervene on November 1, 2025.

SSUT AEA Motion to Intervene by Rickey Stokes

The City of Montgomery filed a Motion To Intervene

SSUT Montgomery Mot to Intervene by Rickey Stokes

 

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