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This video tutorial is an overview of business essentials for Alabama state taxpayers, focusing on tax account number registration. It is important to note that the information presented does not constitute legal advice and should be verified by a tax professional. The lesson covers who must register for a tax account number, including retail businesses, rental businesses, and lodging businesses. Retail businesses sell tangible personal property, while lodging businesses provide accommodations. For more information, visit revenue.alabama.gov.