We have a furniture store in Tuscaloosa, Alabama. We use our truck to ship to customers that are located in different cities and counties in Alabama. Does our business now have tax nexus at those locations?

Great question. This is a relatively new rule in place per the Alabama Department of Revenue Section 810-6-5-.04.02 for establishing local nexus. In your case, you have established local nexus or a physical presence at your client's location by having your employees and truck deliver the furniture. Thus, you are now responsible for collecting local sales tax based on your client's location. In the past, it would be up to the client to pay the use tax to their city.