A remote seller with no physical presence must collect when its retail sales of tangible personal property into Alabama exceed $250,000 (as at 1 October 2026). Only retail sales the seller makes directly count, taxable or not; wholesale sales for resale supported by an Alabama resale licence or certificate are left out, as are sales through a participating marketplace facilitator that collects Alabama tax for its sellers. There is no transaction-count test.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.