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Who needs a certificate of formation (LLC) and the business privilege tax return in Alabama?

Issued by Alabama Secretary of State; Alabama Department of Revenue, at step 1 of 6 in the opening sequence: set up the business.

Every kind of business in Alabama

The Alabama table lists this for every kind of business.

Reserve the name first (the certificate of name reservation is attached to the filing), then file online or by mail through the Secretary of State. The certificate names a registered agent with an Alabama street address. The privilege tax is owed each year the LLC stays registered, even with no activity, so dissolve a company you stop using.

Checked Oct 21, 2026 against the agency’s page.

Step 1 of 6: Set up the business

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by Alabama Secretary of State; Alabama Department of Revenue.

Sources and dates

Secretary of State LLC pages and certificate of formation form (Code of Alabama 10A-1-4.31); Department of Revenue business privilege tax pages and 2026 form PPT instructions. Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.