James Long

James Long

Bradley Arant Boult Cummings LLP


Latest Publications

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Mississippi Enacts Academic Research Rebate Legislation and Expands Existing Motion Picture Production Rebate Program

Mississippi recently enacted two pieces of legislation that should encourage private investment in the state. The Strengthening Mississippi Academic Research Through Business (SMART Business) Act (House Bill 826), which...more

6/5/2013 - Colleges Motion Picture Industry New Legislation Rebates SMART Universities Video Games

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

Alabama Taxpayers' Bill of Rights II Passes Easily In House; Other Important Tax Bills of Interest

On April 4, Birmingham attorney and State Representative Paul DeMarco led the effort to pass the 2013 version of the Alabama Taxpayers’ Bill of Rights II, HB 264. The House of Representatives voted 96-2 in favor of the bill....more

4/12/2013 - Contractors Proposed Legislation Tax Exemptions Taxpayers' Bill of Rights

Mississippi Legislature Passes Two Bills that Should Provide Greater Certainty to Businesses and Spur Economic Development

The Mississippi Legislature recently passed two bills that should provide greater certainty to businesses and spur economic development in the Magnolia State. House Bill 892, signed into law by Governor Phil Bryant on March...more

4/5/2013 - Audits Department of Revenue Manufacturers Sales & Use Tax Statute of Limitations Tax Exemptions

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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