Bruce Ely

Bruce Ely

Bradley Arant Boult Cummings LLP

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Landmark Tax Credit Scholarship Program Upheld by Alabama Supreme Court

On March 2 in an 8-1 decision, the Alabama Supreme Court upheld the constitutionality of the Alabama Accountability Act of 2013 (the “Act”) in Magee et al. v. Boyd et al. The massive 222-page opinion affirmed in part, but...more

3/20/2015 - AL Supreme Court Educational Institutions Scholarships Tax Credits

Department of Revenue Issues Proposed Regulation Taxing Digital Streaming Services

The Alabama Department of Revenue has issued a proposed regulation that, if finalized in its present form, would substantially expand the scope of the state and local rental tax applied to video-on-demand and other digital...more

3/18/2015 - Cable Television Providers Department of Revenue Digital Downloads Netflix Rental Tax

Alabama Legislator Introduces Broad Unitary Combined Reporting Bill

As part of Republican Governor Robert Bentley’s eight-bill revenue package, Representative Mike Hill (R-Columbiana) has introduced a mandatory unitary combined reporting bill (often called “MUCR”), H.B. 142, that would be...more

3/13/2015 - Proposed Legislation Revenue Robert Bentley State Budgets Tax Revenues

Alabama Department of Revenue Gets a Second Chance to Justify Diesel Fuel Sales Tax Against Rail Carriers

In the State of Alabama’s and CSX Transportation’s second trip to the U.S. Supreme Court, the Court held in a 7-2 decision on March 4 that Alabama’s sales tax on diesel fuel purchased and used by rail carriers—where motor and...more

3/10/2015 - 4R Act AL Department of Revenue v CSX Diesel Fuel Discrimination Excise Tax Railroads Sales & Use Tax SCOTUS

Tax Tribunal Issues First Ruling Regarding Scope of Authority of Tax Tribunal Judge

Chief Judge Bill Thompson of the newly-established Alabama Tax Tribunal ("the Tribunal") issued his first, and a key, ruling involving the scope of his authority when the taxpayer, Stone Bridge Farms of Cullman, Alabama, does...more

3/9/2015 - Department of Revenue Judges Tax Tribunal

Two Key Alabama Business Associations Announce Their 2015 State Tax Legislative Agendas

In preparation for the 2015 regular session of the Alabama Legislature, which begins Tuesday, March 3, one of Alabama’s most influential business and trade organizations, the 5,000-member Business Council of Alabama (BCA),...more

3/4/2015 - Legislative Agendas Tax Reform

Tips and Traps Regarding the Statute of Limitations and Signing Statute Waivers

As you end your telephone conversation with the revenue examiner, you think to yourself, “Thank goodness, this one is finally over!” The audit of your biggest client started over three years ago, and has seemingly dragged on...more

3/2/2015 - Audits Corporate Taxes Department of Revenue Statute of Limitations Waivers

Tax Tribunal Issues Critical Ruling Regarding Scope of Judge's Authority

Chief Judge Bill Thompson of the newly-established Alabama Tax Tribunal has issued his first ruling involving the scope of his authority as a judge when the taxpayer did not specifically raise an argument or defense in its...more

2/10/2015 - Department of Revenue Judges Tax Assessment Tax Tribunal

Alabama Receives Significant Upgrade from COST on State Tax Due Process Scorecard

On December 17, the Council On State Taxation (COST) announced that Alabama’s grade in their “Best and Worst of State Tax Administration” scorecard on Tax Appeals and Procedural Requirements, otherwise known as the “Due...more

12/26/2014 - Due Process Income Taxes State Taxes Tax Appeals

Settlement in RDS/Alatax Class Action Lawsuit Tentatively Approved

In September 2010, a small group of Alabama taxpayers brought a second class action lawsuit against Revenue Discovery Systems/Alatax (“RDS”) alleging that RDS and its auditors committed multiple violations of the Alabama...more

12/18/2014 - Class Action State Taxes Tax Refunds

Alabama Tax Developments – 2014 Year in Review

This SALT Alert summarizes the major legislative, judicial, and administrative developments affecting Alabama business taxpayers with respect to income, transactional, and property taxes, as well as several updates on...more

12/15/2014 - Corporate Taxes Income Taxes New Legislation Tax Revenues

Alabama Department of Revenue Offers New Online Sales Tax Tool for Retailers

After several months’ wait and efforts to deal with pesky tax and geographical issues involving the police jurisdictions that surround most Alabama municipalities, the Alabama Department of Revenue last Friday posted a very...more

11/20/2014 - Department of Revenue Internet Retailers Online Sales Tax Retailers

Worker Classification Litigation on the Rise — An Analysis of the Ninth Circuit’s FedEx Case and Its Lessons for Tax Practitioners

Abraham Lincoln reportedly asked, ‘‘If you call a dog’s tail a leg, how many legs does a dog have?’’ His answer was, ‘‘Four. Calling a dog’s tail a leg does not make it a leg.’’ Similarly, when businesses classify workers,...more

10/24/2014 - Audits Delivery Drivers Employee Definition Employer Liability Issues FedEx Independent Contractors Misclassification

Year-End Tax Planning and Scholarship Tax Credits

The Alabama Accountability Act of 2013 provides state income tax credits to certain donors who make contributions to a qualified scholarship granting organization operating within Alabama, including our client, the Alabama...more

10/2/2014 - Scholarships Tax Credits Year-End Tax Planning

The New Alabama Tax Tribunal Is Open for Business

In March 2014, the Alabama Legislature passed the landmark Alabama Taxpayer Fairness Act (Act No. 2014-146), a substitute to the Alabama Taxpayers’ Bill of Rights II legislation, which had been introduced in various forms...more

10/2/2014 - New Legislation Tax Tribunal

New Study by UAB Professor Analyzes Collateral Damage from Internet Sales Tax Non-Compliance

In 2012, Dr. Robert A. Robicheaux, well-respected Professor in the Department of Marketing, Industrial Distribution and Economics at the University of Alabama at Birmingham’s Collat School of Business, issued a report titled...more

9/19/2014 - Economic Impact Analysis Internet Retailers Online Sales Tax Tax Revenues

Photographers Owe Sales Tax on All Charges Other than Retainer

On September 8, the Alabama Department of Revenue’s Administrative Law Division (the “ALD”) issued a ruling that will likely send shock waves to photographers across the state, and if not successfully appealed or if applied...more

9/19/2014 - Photographs Sales & Use Tax

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

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