Law firms periodically receive requests for advice from CPAs regarding a client’s need to come into compliance with the relatively new and sometimes confusing “economic nexus” or “Wayfair” rules for selling goods or providing...more
12/6/2023
/ Compliance ,
Constitutional Challenges ,
Internet Retailers ,
Interstate Commerce ,
Out-of-State Companies ,
Sales & Use Tax ,
SCOTUS ,
South Dakota v. Wayfair ,
State and Local Government ,
State Taxes ,
Substantial Nexus ,
Tax Liability ,
Tax Planning
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