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The New Partnership Audit Rules Are Here to Stay: It’s Time to Act - Construction and Procurement Law News, Q2 2018

The January 1, 2018 effective date of the new federal partnership audit rules quietly came and went, with many of our partnership and LLC clients and their advisers hoping that the rules were just a bad dream or would at...more

Remember June 30 Deadline for Filing Moody Refund Claims - State & Local Tax Alert: Alabama Edition

As previously reported, during the recent legislative session the Alabama Legislature finally resolved the so-called “Moody Issue,” named after the taxpayer victory in Moody v. Alabama Department of Revenue, regarding the...more

Alabama Legislature Passes Bill to Address Calculation of Credit for Taxes Paid to Other States - State & Local Tax Alert: Alabama...

Gov. Kay Ivey signed House Bill 384, into law last Wednesday, March 28, ending a debate that has lasted for almost a decade over the scope of the individual income tax credit for certain taxes paid to other states. ...more

Recent Alabama Tax Legislative Developments

Many predicted that the 2018 regular session of the Alabama Legislature would be less eventful than in years past since members of the House of Representatives and Senate are up for re-election this year, and most lawmakers...more

Potential Impact on Alabama If U.S. Supreme Court Approves South Dakota Economic Nexus Statute

To the surprise of many, the U.S. Supreme Court granted the State of South Dakota’s petition for writ of certiorari in South Dakota v. Wayfair, Inc. et al., No. 17-494, on January 12. The case involves the constitutionality...more

Two Recent Business License Tax Cases Show Increasingly Aggressive Municipalities

Alabama local governments are combatting revenue losses and concomitant budget issues primarily because of the loss of their sales tax base to online sellers and because of their citizens’ demand for more or increasingly...more

PARCA Issues Updated Study: How Alabama Taxes Compare

The well-respected Public Affairs Research Council of Alabama (PARCA), the non-profit think tank headquartered at Samford University in Birmingham, recently published its periodic report, How Alabama Taxes Compare, which...more

Congress Overhauls Excise Taxes for Alcohol Producers

Brewers, vintners and distillers across the country raised their glasses as Congress passed the Tax Cuts and Jobs Act and, with it, the Craft Beverage Modernization and Tax Reform Act of 2017. The Craft Beverage Tax Reform...more

The New Partnership Audit Rules Are Here: Are You Ready? - Construction and Procurement Law News, Q3 2017

The January 1, 2018 effective date of the new federal partnership audit rules is almost here, and we encourage all entities taxed as partnerships to consider addressing the issues posed by these new rules as soon as possible....more

Baldwin County Circuit Court Dismisses ADOR’s Appeal in Moody

Two weeks ago, the Baldwin County Circuit Court entered an order dismissing the Alabama Department of Revenue’s (ADOR) appeal from the February 2017 decision by the Alabama Tax Tribunal in Moody v. Alabama Department of...more

Department of Revenue Issues Favorable Ruling for Tax Credit Scholarship Donors - State & Local Tax Alert: Alabama Edition

Since the landmark Alabama Accountability Act was enacted in 2013, allowing individual and corporate donors to provide scholarship funds for underprivileged children in our state who are zoned for underperforming public...more

July 2017 Federal Tax Alert – New Partnership Audit Regulations

The U.S. Treasury Department and the Internal Revenue Service (“IRS”) recently reissued 277 pages of proposed regulations and a preamble (REG-136118-15) regarding the new centralized partnership audit rules enacted as part of...more

Alabama Tax Legislative Summary: 2017 Regular Session -- Some Unofficial Predictions For Upcoming Session(s)

The Alabama Legislature adjourned late Friday, May 19, with several tax bills crossing the finish line during the final week (and many on the last day). Both the Education Trust Fund and General Fund budgets were passed by...more

Alabama in 2017: The Road Ahead for Tax Legislation in Montgomery

The 2017 legislative session begins February 7th in Montgomery, and we expect several tax-related proposals to be considered during the session. Our readers may recall that the 2016 session ended with no long-term plan in...more

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

New Attorney General Opinion Removes Uncertainty for Alabama Retailers

State and Local Tax Alert: Alabama Edition - The Alabama Attorney General issued an opinion regarding the manner in which sellers located within the state are required to pay local sales tax on deliveries made to Alabama...more

Petition for Writ of Certiorari Denied by Alabama Supreme Court in Key Sales Tax Case

Last Friday the Alabama Supreme Court denied the ADOR’s petition for writ of certiorari in the case of State Dep’t of Revenue v. Omni Studio, L.L.C. The denial by the Supreme Court follows a pro-taxpayer ruling in the Alabama...more

Tax Tribunal Strikes Down Limitation on Credit for Taxes Paid to Other States

Readers may recall that Alabama Act 2012-427 permitted Alabama residents that owned interests in multistate pass-through entities (e.g., LLCs, partnerships, and S corporations) to claim a credit against their Alabama income...more

ADOR Proposes Substantial Rule Change For Partnerships

The ADOR has proposed a number of amendments to its rule governing the filing of partnership tax returns, Form 65. The new rule, as proposed, inserts language conforming with Alabama’s recently enacted “factor presence nexus”...more

Alabama Department of Revenue Submits Response in Economic Nexus Test Case

The Alabama Department of Revenue (ADOR) quietly filed its Answer in the ongoing challenge by Newegg, Inc. to the so-called economic nexus threshold set forth in ADOR Rule 810-6-2.90.03 for certain out-of-state retailers. In...more

Alabama Legislature Signals Reexamination of Tax Incentives and Exemptions: Economic Development News

During the recently ended legislative special session, Senate President Pro Tem, Senator Del Marsh (R-Anniston), introduced and quickly passed Senate Resolution 20 that establishes an exploratory committee aimed at evaluating...more

Jefferson County Sales Tax Ruling Appealed, Constitutional Amendment on November Ballot

A decision affecting Jefferson County’s one-cent sales tax increase to pay for a bond refinancing has been appealed to the Alabama Supreme Court, but the ramifications of the circuit court ruling have proved to be much...more

Alabama Legislature Signals Reexamination of Tax Incentives and Exemptions: State and Local Tax Alert: Alabama Edition

Following a contentious special session in which multiple proposals for a state-wide lottery were debated then abandoned, the Alabama Legislature adjourned on September 7 after approving an approximate $640 million bond issue...more

Long-Awaited Alabama Tax Amnesty Program Kicks Off

Beginning June 30 and running through August 30, the Alabama Department of Revenue (ADOR) is offering many taxpayers an opportunity to come forward voluntarily and pay a litany of delinquent state and state-administered local...more

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