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House Ways and Means Chair Camp Releases Comprehensive Tax Reform Proposal

As expected, House Ways and Means Committee Chair Dave Camp (R-Mich.) released his long-awaited tax reform discussion draft on Wednesday, February 26, in which he seeks to lower the individual and corporate tax rates as well...more

3/4/2014 - Corporate Taxes Excise Tax Income Taxes Tax Reform Ways and Means Committee

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

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

Long-standing Regulation Exempting Private Schools from Sales and Use Tax Held Invalid

In a ruling that could have widespread impact, the Alabama Department of Revenue’s (“ADOR”) Chief Administrative Law Judge Bill Thompson held that private schools in Alabama are not exempt from state or local sales and use...more

8/21/2013 - Private Schools Sales & Use Tax

Alabama Policy Institute Voices Support for Independent Tax Tribunal in Alabama

For the past several legislative sessions, the Alabama Legislature has considered a bill to establish an independent tax tribunal outside the Alabama Department of Revenue (“ADOR”). Rep. Paul DeMarco (R-Homewood) introduced...more

8/21/2013 - Department of Revenue State Taxes Tax Reform Tribunals

Alabama Department of Revenue Withdraws and Replaces Proposed Local Nexus Rule - New Proposal Likely to be More Palatable to the...

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

8/2/2013 - Department of Revenue Nexus Proposed Regulation Sales & Use Tax Tax Rates

Eleventh Circuit Rules Alabama’s Sales Tax on Railroads Violates 4R Act; What’s Next?

In the latest decision in the ongoing saga between CSX and the Alabama Department of Revenue (“ADOR”), the Eleventh Circuit U.S. Court of Appeals ruled that Alabama’s imposition of sales tax on diesel fuel purchases by...more

7/17/2013 - 4R Act Department of Revenue Fuel Tax Railroads Sales & Use Tax

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

Department of Revenue Issues Guidance on the Alabama Accountability Act of 2013

On June 21, the Alabama Department of Revenue (“ADOR” or “Department”) released proposed rules interpreting the landmark Alabama Accountability Act of 2013 (“AAA” or “Act”), Acts of Alabama 2013-64, as amended by Acts of...more

6/26/2013 - Charitable Donations Department of Revenue Income Taxes Public Schools Scholarships Tax Credits Tax Returns

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

State & Local Tax Alert: Recent Developments in the State Taxation of Pass-Through Entities

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 LLC Nexus Non-Resident Aliens S-Corporation Sales & Use Tax Shareholders Tax Rates Withholding Tax

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