September 25, 2015

State of Alabama
Press Release: Alabama Department of Revenue

Nursing Facility Privilege Tax Increasing Effective Oct. 1

MONTGOMERY, Sept. 25, 2015— During the second special session the state Legislature passed and Gov. Bentley signed Act No. 2015-536, which will increase the annual rate for nursing facilities.


This Act imposes a secondary supplemental privilege assessment at an annual rate of $401.28 or $33.44 a month for each bed in the nursing facility. This amount will increase the total annual nursing facility rate from $4028.04 to $4,429.32 or $369.11 per month per bed. This change will be effective on Oct. 1, 2015.


The first tax return on which the changes will be valid is the nursing facility tax return for the month of October 2015, which is due on or before Nov. 20, 2015. Returns are required to be filed and paid electronically using the My Alabama Taxes Filing system.


If you have questions regarding this change, please contact the Sales and Use Tax Division by calling 334-353-9350





Media contact for more information: 

ADOR Communications/Publications Section

Telephone: 334-242-1390; FAX: 334-242-0550

Website address:


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