Bruce Ely

Bruce Ely

Bradley Arant Boult Cummings LLP

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Long-Awaited Alabama Tax Amnesty Program Kicks Off

Beginning June 30 and running through August 30, the Alabama Department of Revenue (ADOR) is offering many taxpayers an opportunity to come forward voluntarily and pay a litany of delinquent state and state-administered local...more

7/6/2016 - Apportionment Corporate Taxes Department of Revenue Income Taxes Nexus Public Hearing Sales & Use Tax Tax Amnesty Voluntary Compliance

Recent Alabama Tax Developments

The Alabama Legislature adjourned sine die on May 4 bringing the 2016 Regular Session to an end. The 2017 Regular Session is scheduled to begin in February and there have been reports of a potential special session later in...more

5/17/2016 - Apprenticeships Captive Insurance Company Contingency Fees Corporate Taxes Excise Tax Hiring & Firing Income Taxes Insurance Industry Legislative Agendas Multistate Tax Commission Ports Reporting Requirements Shipping Cargo Small Business Tax Credits Tax Rates

Progress Report on ADOR’s Non-Nexus Vendor Remittance Program

The Alabama Department of Revenue’s (ADOR) well-publicized effort to subject remote sellers to the state's sales and use tax regime is designed primarily to force either the U.S. Supreme Court or Congress to settle questions...more

4/11/2016 - Department of Revenue Nexus Physical Presence Test Sales & Use Tax Vendors

Three Important Alabama Regulatory Developments

Last month, the ADOR proposed a new rule, Rule 810-3-35-.01, in order to simplify the federal income tax deduction available to corporations doing business in Alabama. The ADOR proposed to repeal the current corporate federal...more

4/11/2016 - Alternative Minimum Tax Apportionment Corporate Taxes Department of Revenue Excise Tax Financial Institutions Tax Deductions

Changes to IRS Partnership and LLC Rules

You may have heard that the IRS’s ability to audit partnerships (including multi-member LLCs) will be greatly enhanced due to changes made by the recent Bipartisan Budget Act of 2015. The IRS will be ramping up its...more

3/31/2016 - Audits Bipartisan Budget IRS Limited Liability Companies Partnerships

Beware New IRS Partnership/LLC Audit and Assessment Rules

You may have heard that the IRS’s ability to audit partnerships (including multi-member LLCs) will be greatly enhanced due to changes made by the recent Bipartisan Budget Act of 2015. The new rules apply to tax years...more

3/10/2016 - Audits IRS Limited Liability Companies Partnerships Tax Planning

Comments on Proposed New Alabama Corporate Income Tax Apportionment Rules

The Alabama Department of Revenue (ADOR) recently proposed numerous changes to its apportionment rules for corporate income taxpayers, with the stated intention of adopting “recommended amendments to the [Multistate Tax...more

3/2/2016 - Corporate Taxes Income Apportionment Multistate Corporations Multistate Tax Commission Multistate Tax Compact Proposed Regulation

Alabama Department of Revenue Proposes Changes to its Corporate Income Tax Apportionment Regulations

The Alabama Department of Revenue (ADOR) recently proposed numerous changes to its apportionment rules for corporate income taxpayers, with the stated intention of adopting “recommended amendments to the [Multistate Tax...more

2/1/2016 - Apportionment Business Income Department of Revenue Income Taxes MTC

Several Key Business Associations Announce 2016 Tax Legislative Agendas

In preparation for the 2016 regular session, which begins on February 2, several of Alabama's key trade and business organizations recently announced their tax legislative agendas. As reflected in these agendas, the 2016...more

1/14/2016 - Business Taxes Corporate Taxes Department of Revenue Income Taxes Legislative Agendas Multistate Tax Compact R&D Sales & Use Tax Tax Credits Tax Reform

Alabama Tax Developments – 2015 Year in Review

This SALT Alert summarizes many of the major legislative, judicial, and administrative developments affecting Alabama business taxpayers with respect to income, transactional, and property taxes. The Spring 2015 legislative...more

12/8/2015 - Ad Valorem Tax Business Taxes Department of Revenue Pending Legislation Property Tax State and Local Government Tax Reform

Year-End Tax Planning and Expanded Scholarship Tax Credits

The Alabama Accountability Act of 2013 (the “Act”) provides state income tax credits to certain donors who make contributions to a state-approved scholarship granting organization (SGO) operating within Alabama. The Act was...more

11/13/2015 - Business Taxes Charitable Donations Scholarship Granting Organizations (SGOs) Tax Credits Tax Deductions

Annual COEs and Information Returns – A New Requirement for Many Tax-Exempt Entities

Beginning January 1, 2016, all organizations that have a statutory exemption from the payment of Alabama sales, use or lodgings taxes--other than certain government entities, public universities and healthcare...more

10/21/2015 - Certificate of Exemption Department of Revenue Exemptions Information Reports Sales & Use Tax Tax Exempt Entities Unclaimed Property

Beware Increased Worker Classification Audits

As many of you are aware, there has been a marked increase in the emphasis on worker misclassification, not only by the Internal Revenue Service and U.S. Department of Labor (DOL), but by states. The IRS and U.S. DOL have...more

10/15/2015 - Audits DOL Independent Contractors Misclassification

Third Time’s a Charm: Governor Bentley and Legislature Reach Budget/Tax Compromise

Summary - Governor Robert Bentley called a second special session of the Alabama Legislature on Tuesday, September 9 at 5 p.m. to address the FY 2016 General Fund budget and associated revenue measures. After meeting for...more

9/22/2015 - Ad Valorem Tax Business Privilege Tax CMS Combined Reporting Department of Revenue ETFs Excise Tax FICA Taxes Gas Taxes General Fund Healthcare Legislative Agendas Lottery Medicaid Pharmacies Property Tax State Budgets State Taxes Tax Amnesty Tax Increases Tax Rates Tax Reform Tax Revenues Tobacco Tribal Government Programs

Special Session Ends with Handful of Noteworthy Tax Bills, Predictions for Next Special Session

The first Special Session of 2015 ended on Tuesday, August 11, without accomplishing the primary objective of passing a General Fund budget for the 2015-2016 fiscal year. The Governor’s “call” for the special session included...more

8/19/2015 - Business Taxes Legislative Agendas Legislative Process Reciprocity Rules Repeal Sales & Use Tax Sales Tax State Budgets Sufficient Nexus Tax Exemptions Tax Reform

The Advantages of Independent State Tax Tribunals

The following is an edited transcript of a discussion at a May 8 meeting of the American Bar Association Section of Taxation’s State and Local Taxes Committee in Washington. Bruce Ely, a partner at Bradley Arant Boult...more

8/10/2015 - Administrative Procedure Act AICPA Dispute Resolution Judicial Proceedings State Tax Tribunals Tax Appeals Tax Court

Alabama Department of Revenue Issues Controversial Proposed Regulation Taxing Out-of-State Vendors

Consistent with Governor Robert Bentley’s public statement last week that he hopes Amazon.com or another internet e-tailer will sue the state of Alabama regarding its position on nexus, the Alabama Department of Revenue...more

8/6/2015 - Administrative Procedure Act Amazon Commerce Clause Department of Revenue Due Process Governor Bentley Nexus NPRM Out-of-State Companies Physical Presence Test Quill Sales & Use Tax SCOTUS

Alabama Department of Revenue Wisely Withdraws Controversial Proposal

Yesterday afternoon, the Alabama Department of Revenue (ADOR) withdrew its controversial proposed digital tax regulation, Rule 810-6-5-09, likely in response to the request of the Legislative Council’s newly-appointed...more

7/10/2015 - Department of Revenue Digital Goods Legislative Agendas Local Taxes Proposed Regulation Sales & Use Tax State Taxes

Influential Business Group Requests Legislative Rejection of Proposed Rental Tax Regulation; Legislative Council Hearing Set for...

As previously reported, the Alabama Department of Revenue proposed a regulation imposing a rental tax on digital transmissions, broadly defined as “on demand movies, television programs, streaming video, streaming audio, and...more

7/8/2015 - App Store Cable Television Providers Congressional Investigations & Hearings Department of Revenue Digital Media Digital Services Internet Streaming Legislative Agendas Netflix Rental Tax Tangible Property Television Broadcast Stations

Alabama 2015 Regular Session Legislative Summary: June 2015

The Alabama Senate adjourned sine die on Thursday, June 4, and the Alabama House of Representatives met for their last day on Thursday, June 11. Although the legislature passed a record-setting, $6 billion Education Trust...more

7/1/2015 - Education Reform General Fund New Legislation Pending Legislation State Budgets Tax Revenues

Alabama Tax Legislative Summary: 2015 Regular Session; Some Unofficial Predictions For Upcoming Session(s)

The Alabama Senate adjourned late Thursday afternoon, June 4, leaving a number of pending bills on the table. Although the legislature passed a record-setting $6 billion Education Trust Fund budget, the issue that pervaded...more

6/19/2015 - Economic Development General Fund Legislative Agendas New Legislation Proposed Legislation State Budgets Tax Revenues

Supreme Court Rules that Dormant Commerce Clause Limits Maryland’s Taxing Powers over Its Residents

The U.S. Supreme Court issued its long-awaited decision in Comptroller of the Treasury of Maryland v. Wynne on May 18. In a split 5-4 decision, the Court struck down as unconstitutional a feature of Maryland’s income tax...more

5/21/2015 - Comptroller of the Treasury v Wynne Dormant Commerce Clause Income Taxes Interstate Commerce Non-Resident Income Taxes SCOTUS

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 State Budgets Tax Revenues

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