Before 2014, Alabama sales tax applied only to the sale of prepaid calling cards or authorization numbers, pursuant to Ala. Code §40-23-1(a)(13). In 2014, the Alabama Legislature amended the above statute to “clarify” that it...more
11/23/2016
/ Administrative Procedure Act ,
Appeals ,
Constitutional Challenges ,
Department of Revenue ,
Jurisdiction ,
Leave to Amend ,
Prepaid Payment Products ,
Sales Tax ,
Standard of Review ,
Tax Tribunal ,
Trial de Novo ,
Wireless Internet Service Providers
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