Simplified sellers use tax, marketplace facilitator further defined to exclude local delivery services

HB 364 clarifies Alabama's simplified sellers use tax (SSUT) law by excluding local delivery services from the definition of "marketplace facilitator." This means businesses like restaurants, grocery stores, and pharmacies using local delivery (e.g., via personal vehicles, bicycles, or couriers) are no longer required to collect and remit SSUT on their sales. Instead, these transactions remain subject to standard state and local sales taxes, which the Alabama Retail Seller must collect and remit directly. The bill ensures that local delivery services - distinct from online marketplaces - do not fall under the SSUT program, while preserving existing tax collection obligations for the businesses themselves.