In a recent decision, the Alabama Supreme Court held that the sale of computer software, whether "canned" or customized, is subject to Alabama sales and use tax, while confirming that separately invoiced services for custom...more
The U.S. Supreme Court's decision in South Dakota v. Wayfair, Inc., et al. represents a significant change in the sales tax collections and remitting responsibilities of all businesses (large or small) involved in selling at...more
7/10/2018
/ Appeals ,
Commerce Clause ,
Constitutional Challenges ,
Internet Retailers ,
Interstate Commerce ,
Out-of-State Companies ,
Physical Presence Test ,
Quill ,
Reversal ,
Sales & Use Tax ,
SCOTUS ,
South Dakota v. Wayfair ,
Substantial Nexus
It has been a busy year for developments in Alabama state taxation. In this tax alert we review many of the significant developments that have occurred over the last 12 months....more
10/29/2015
/ ABLE Act ,
Ad Valorem Tax ,
Business Taxes ,
Department of Revenue ,
Disability ,
Economic Presence Nexus ,
Financial Institutions ,
Income Taxes ,
Internal Revenue Code (IRC) ,
IRS ,
Limited Liability Company (LLC) ,
Non-Resident Income Taxes ,
Nonprofits ,
Out-of-State Companies ,
Partnerships ,
Property Tax ,
S-Corporation ,
Sales & Use Tax ,
Tax Amnesty ,
Tax Exemptions ,
Trusts