William Thistle II

William Thistle II

Bradley Arant Boult Cummings LLP

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Latest Posts › Jurisdiction

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Retroactive Tax Law Upheld, Circuit Court Jurisdiction Limited

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

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

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