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Possible Impact on Alabama Taxpayers: Michigan Supreme Court Rules that IBM Entitled to Use Multistate Tax Compact Election

In International Business Machines Corp. v. Department of Treasury, the Michigan Supreme Court ruled that IBM was entitled to apportion its business income for purposes of the Michigan Business Tax (“MBT”) using the...more

7/30/2014 - Business Taxes IBM Multistate Tax Compact U.S. Treasury

Alabama Tax Tribunal to Issue Proposed Regulations on July 31

Last spring, the Alabama Legislature passed the landmark Alabama Taxpayer Fairness Act, Act # 2014-146, the modified successor to a bill long known as the Alabama Taxpayers’ Bill of Rights II (“TBOR II”). Although the lengthy...more

7/30/2014 - Discovery Rules of Civil Procedure SALT State Taxes

Judge Bill Thompson Appointed as First Chief Judge of Alabama Tax Tribunal

On May 19, Governor Robert Bentley officially appointed Chief Administrative Law Judge William L. (Bill) Thompson as the first Chief Judge of the newly established Alabama Tax Tribunal (“ATT”) pursuant to the Alabama Taxpayer...more

5/23/2014 - ALJ Election Results Tax Court

Mississippi Legislature Overwhelmingly Approves Equifax Fix

Earlier this week the Mississippi Legislature approved the conference committee report on tax reform legislation (House Bill 799) that significantly changes Mississippi’s tax assessment and appeals procedures. Both the House...more

4/4/2014 - Appeals Apportionment Pay-To-Play Tax Assessment Tax Penalties Tax Reform

Alabama Senate Unanimously Approves Bill to Establish an Independent Tax Tribunal

Last night, the Alabama Senate passed by a vote of 26-0 Substitute House Bill 105, formerly known as the Alabama Taxpayers’ Bill of Rights II (TBOR II) and recently renamed the “Alabama Taxpayer Fairness Act,” which...more

3/3/2014 - Tax Appeals Tax Assessment Tribunals

Important New and Amended ADOR Regulations Now in Effect

Replacement Local Nexus Rule: The Alabama Department of Revenue’s (ADOR) new local nexus regulation, Rule 810-6-5-.04.02, is now in effect and applies to all transactions occurring on or after January 1, 2014. The ADOR...more

1/3/2014 - Department of Revenue Nexus Sales & Use Tax

State & Local Tax Alert: Alabama Edition - December 20th, 2013

On December 16, 2013, the Council On State Taxation (COST) released its fifth edition of the COST Due Process Scorecard on Tax Appeals and Procedural Requirements. For the second time in as many scorecards, Alabama ranked in...more

12/20/2013 - Council on State Taxation Local Taxes State Taxes Tax Appeals Tax Assessment

Alabama Tax Developments: 2013 Year in Review

Our final Alabama SALT Alert of 2013 summarizes the major legislative, judicial, and administrative developments affecting Alabama taxpayers with respect to income, transactional, and property taxes so far this year. The 2013...more

12/4/2013

State & Local Tax Alert: Alabama Edition - November 1st, 2013

The Alabama Department of Revenue has just finalized its new local nexus regulation, Ala. Admin. Code Rule 810-6-5-.04.02, that will apply to transactions occurring on or after January 1, 2014, following its rule-making...more

11/1/2013 - Income Taxes Interest Payments Interstate Commerce Local Taxes State Taxes Sufficient Nexus Tax Returns

PARCA Issues 25th Anniversary Report: How Alabama’s Taxes Compare

The well-respected Public Affairs Research Council of Alabama (PARCA), headquartered at Samford University in Birmingham, has issued its 25th anniversary report, How Alabama’s Taxes Compare, which discusses the sources and...more

10/9/2013 - Income Taxes Tax Reform

State & Local Tax Alert: Alabama Edition - September 25th, 2013

The Alabama Historical Commission has issued emergency regulations to implement the state’s new historic structures rehabilitation tax credit. Emergency Rules 460-x-23-.01ER through 460-x-23-.13ER took effect September 1,...more

9/25/2013 - Historical Landmarks SALT Tax Credits

Long-standing Regulation Exempting Private Schools from Sales and Use Tax Held Invalid

In a ruling that could have widespread impact, the Alabama Department of Revenue’s (“ADOR”) Chief Administrative Law Judge Bill Thompson held that private schools in Alabama are not exempt from state or local sales and use...more

8/21/2013 - Private Schools Sales & Use Tax

Alabama Policy Institute Voices Support for Independent Tax Tribunal in Alabama

For the past several legislative sessions, the Alabama Legislature has considered a bill to establish an independent tax tribunal outside the Alabama Department of Revenue (“ADOR”). Rep. Paul DeMarco (R-Homewood) introduced...more

8/21/2013 - Department of Revenue State Taxes Tax Reform Tribunals

Alabama Department of Revenue Withdraws and Replaces Proposed Local Nexus Rule - New Proposal Likely to be More Palatable to the...

The Alabama Department of Revenue (“ADOR”) has withdrawn its controversial proposed local nexus rule, Ala. Admin. Code prop. r. 810-6-5-.04.02, and replaced it with a proposal that is narrower in scope and more...more

8/2/2013 - Department of Revenue Nexus Proposed Regulation Sales & Use Tax Tax Rates

Eleventh Circuit Rules Alabama’s Sales Tax on Railroads Violates 4R Act; What’s Next?

In the latest decision in the ongoing saga between CSX and the Alabama Department of Revenue (“ADOR”), the Eleventh Circuit U.S. Court of Appeals ruled that Alabama’s imposition of sales tax on diesel fuel purchases by...more

7/17/2013 - 4R Act Department of Revenue Fuel Tax Railroads Sales & Use Tax

Alabama Department of Revenue to Issue Revised Local Nexus Rule

The Alabama Department of Revenue (“ADOR”) is expected to issue a revised and much less controversial version of its proposed local nexus rule by July 25. The revised rule is expected to be narrower in scope than the...more

7/16/2013 - Department of Revenue Marketplace Fairness Act Nexus

Department of Revenue Issues Guidance on the Alabama Accountability Act of 2013

On June 21, the Alabama Department of Revenue (“ADOR” or “Department”) released proposed rules interpreting the landmark Alabama Accountability Act of 2013 (“AAA” or “Act”), Acts of Alabama 2013-64, as amended by Acts of...more

6/26/2013 - Charitable Donations Department of Revenue Income Taxes Public Schools Scholarships Tax Credits Tax Returns

Circuit Court Rules that State-Local Disconformity Cannot Benefit a Local Government

As with many states, Alabama provides an exemption from its sales and use tax if tangible personal property is purchased for the purpose of leasing or renting it to a third party. Alabama Code sections 40-23-1 and 40-23-63(4)...more

6/26/2013 - Leases Sales & Use Tax State and Local Government Tax Exemptions Third-Party

Circuit Court Upholds Taxpayer’s WOLF Refund Calculation; Invalidates Retroactive ADOR Regulation

An Alabama circuit court recently held that a taxpayer’s method of calculating a refund under Alabama’s wholesale oil license tax was reasonable, affirming Chief Administrative Law Judge Bill Thompson’s extensive 2009 ruling....more

6/26/2013 - Department of Revenue Gas Taxes Oil & Gas Tax Refunds WOLF Tax

Mississippi Supreme Court Reverses Court of Appeals in Equifax Case

In a landmark (and somewhat surprising) decision issued June 20, the Mississippi Supreme Court reversed the Mississippi Court of Appeals’ decision in Equifax, Inc. and Equifax Credit Info. Services, Inc. v. Miss. Dep’t of...more

6/25/2013 - Administrative Procedure Act Apportionment Audits Equifax Income Taxes Penalties Reverse Payment Settlement Agreements

State & Local Tax Alert: Recent Developments in the State Taxation of Pass-Through Entities

In This Issue: - Nonresident Owner Nexus - Apportionment of Multistate Income - Entity-Level Income Tax Withholding - Composite Returns - Entity-Level Taxes - Issues Unique to S...more

6/19/2013 - Apportionment Due Process Income Taxes LLC Nexus Non-Resident Aliens S-Corporation Sales & Use Tax Shareholders Tax Rates Withholding Tax

Mississippi Enacts Academic Research Rebate Legislation and Expands Existing Motion Picture Production Rebate Program

Mississippi recently enacted two pieces of legislation that should encourage private investment in the state. The Strengthening Mississippi Academic Research Through Business (SMART Business) Act (House Bill 826), which...more

6/5/2013 - Colleges Motion Picture Industry New Legislation Rebates SMART Universities Video Games

Wrap-Up of Alabama Legislature Actions

The Alabama Legislature adjourned near midnight on May 20, closing a session that saw lawmakers grant final passage of the two operating budgets and of amendments to the controversial Alabama Accountability Act. With respect...more

5/30/2013 - Foreclosure Income Taxes New Legislation Property Tax Sales & Use Tax Tax Credits Tax Exemptions Taxpayers' Bill of Rights

Alabama DOR Issues Controversial Local Nexus Regulation: Would Dramatically Alter the Rule on Delivery Nexus

On April 30, the Alabama Department of Revenue (ADOR) issued a proposed regulation regarding sellers’ obligations to collect and remit sales or use tax to Alabama cities and counties that would radically change the landscape...more

5/14/2013 - Jurisdiction Nexus Sales & Use Tax

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