How is taxable income determined in your state? To what extent is the state income tax base aligned with the federal income tax base?
Alabama levies a corporate income tax on business entities classified as taxable or “C”...more
10/12/2020
/ C-Corporation ,
Corporate Taxes ,
Department of Revenue ,
Exemptions ,
Filing Requirements ,
Franchise Taxes ,
Income Taxes ,
Nexus ,
S-Corporation ,
State and Local Government ,
State Taxes ,
Tax Credits ,
Tax Deductions ,
Tax Rates
The 2017 legislative session begins February 7th in Montgomery, and we expect several tax-related proposals to be considered during the session. Our readers may recall that the 2016 session ended with no long-term plan in...more
1/13/2017
/ Department of Revenue ,
Infrastructure ,
Internet Retailers ,
Legislative Agendas ,
Nexus ,
Out-of-State Companies ,
Prison ,
Sales Tax ,
State and Local Government ,
State Budgets ,
Tax Credits ,
Tax Reform
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
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
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
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
The Alabama Department of Revenue (“ADOR”) has withdrawn its controversial proposed local nexus rule, Ala.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
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
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 ,
Limited Liability Company (LLC) ,
Nexus ,
Non-Resident Aliens ,
S-Corporation ,
Sales & Use Tax ,
Shareholders ,
Tax Rates ,
Withholding Tax
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
The Administrative Law Division of the Alabama Department of Revenue has ruled that one sales call by a single salesman in a local taxing jurisdiction does not establish nexus with the local jurisdiction for purposes of...more