A case on appeal to the U.S. Supreme Court from the South Dakota Supreme Court should be on your watch list. It involves Ellingson Drainage, Inc., a general contractor headquartered in Minnesota that specializes in installing...more
As we noted in our previous SALT Alert, on October 1 the Alabama Department of Revenue (ADOR) quietly posted a notice on its website and shared it with media outlets that received little notoriety – at least initially. The...more
In a case of first impression, an Alabama circuit court recently ordered a taxpayer to pay the auditing fees that a private auditing firm normally would charge to its local government clients. Initially, the court ordered the...more
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
1/13/2017
/ Department of Revenue ,
Infrastructure ,
Internet Retailers ,
Legislative Agendas ,
Nexus ,
Out-of-State Companies ,
Prison ,
Sales Tax ,
State and Local Government ,
State Budgets ,
Tax Credits ,
Tax Reform
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
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
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
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