Christopher Grissom

Christopher Grissom

Bradley Arant Boult Cummings LLP

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House Bill 59, Alabama Reinvestment and Abatements Act, Expands Alabama Abatements Significantly

The Alabama Reinvestment and Abatements Act, HB59, Act No. 2015-24 (the “Act”), makes several changes to Alabama abatement law and expands the list of industries and types of projects that are eligible for those abatements....more

4/21/2015 - Abatement Pending Legislation Tax Abatement

House Bill 58, Alabama Jobs Act, Gives State Jobs Tax Credit and Capital Investment Credit

HB58, one of five bills that constitute what has been described as the most significant overhaul of Alabama economic development since Mercedes-Benz came to the state, became law on Friday, April 3 (effective July 2). The...more

4/15/2015 - Economic Development Investment Tax Credits Job Creation New Legislation

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

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

New Accounting Standards Could Profoundly Impact Incentives Transparency

Executive Summary - The Governmental Accounting Standards Board (“GASB”) has issued an exposure draft of a proposed statement (the “Statement”). The Statement, for the first time, would set uniform minimum disclosure...more

12/5/2014 - Accounting Standards Disclosure Requirements Financial Statements GASB Government Entities

Alabama Joins Transfer Pricing Advisory Group to Develop New Service for the Multistate Tax Commission

Alabama has joined the District of Columbia, Florida, Georgia, Hawaii, Iowa, Kentucky, New Jersey, and North Carolina as members of the Arm’s Length Adjustment Services (ALAS) Advisory Group, a new project by the Multistate...more

6/12/2014 - Income Taxes Multistate Tax Commission Transfer Pricing

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

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

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

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

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

New PARCA Report Examines State and Local Tax Burdens

A new report by the Public Affairs Research Council of Alabama (PARCA), a well-respected nonprofit research organization headquartered at Samford University in Birmingham, shows that frequent statements during the 2012...more

5/6/2013 - Property Tax Sales & Use Tax State Taxes

Administrative Law Judge Affirms Holding on Alabama SRLY Rule

On August 15, 2012, Chief Administrative Law Judge Bill Thompson issued his long-awaited SRLY ruling, holding that an Alabama consolidated group was entitled to carry forward certain net operating losses (“NOLs”) incurred...more

2/26/2013 - Acquisitions Affiliates ALJ Carry Forward Consolidated Tax Returns Corporate Taxes Department of Revenue Net Operating Losses SRLY Rule

Several Alabama Business and Professional Associations Announce Their 2013 Tax Legislative Agendas: 2013 Session Shaping Up to Be...

In preparation for the 2013 session of the Alabama Legislature, which begins on February 5, several of Alabama’s most prominent business and trade organizations have finalized their 2013 legislative agendas. Most notably, the...more

1/29/2013 - Retail Market Sales & Use Tax Taxpayers' Bill of Rights

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