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 Code of Alabama grants municipalities certain powers related to the imposition of business license taxes on trades, businesses, or vocations which may be engaged in or carried on in the municipality. This authority is...more
In a ruling from September 6, the Alabama Tax Tribunal distinguished the scope of the federal and the Alabama responsible person penalty, holding the Alabama penalty did not apply to a mere employee. In Ty P. Taylor v. State...more
On May 18, Governor Kay Ivey signed Act 2017-317 (the "Act") into law. The Act amends the provisions of the Alabama Uniform Trust Code, which provide creditor protection for various types of tax-preferred retirement accounts...more
The Alabama Department of Revenue (DOR) has announced the conditions, requirements and limitations of its tax delinquency amnesty program for 2016 (the Amnesty Program), pursuant to the Alabama Tax Delinquency Amnesty Act of...more