On Thursday, April 25, Gov. Kay Ivey signed into law House Bill 187, now Act 2024-113. We thank Governor Ivey for her support of this bill, as well as the Department of Revenue and Commissioner Barnett for their efforts...more
In 2021, the Alabama Legislature unanimously enacted an elective pass-through entity tax (PTE Tax) as a workaround to the so-called “SALT Cap,” which was part of the Tax Cuts and Jobs Act of 2017. The Alabama Electing...more
7/12/2023
/ Alabama ,
Department of Revenue ,
Income Taxes ,
IRS ,
Pass-Through Entities ,
PTEs ,
SALT ,
State and Local Government ,
State Taxes ,
Tax Cuts and Jobs Act ,
Tax Returns
Readers may recall that the Alabama Legislature unanimously enacted an elective pass-through entity tax (PTE Tax) last year as a workaround to the so-called “SALT Cap,” which was part of the Tax Cuts and Jobs Act of 2017. The...more
6/27/2022
/ Alabama ,
Income Taxes ,
IRS ,
Local Taxes ,
Pass-Through Entities ,
SALT ,
State and Local Government ,
State Taxes ,
Tax Cuts and Jobs Act ,
Tax Deductions ,
Tax Returns
Earlier this year, Alabama became one of 19 or so states to enact a pass-through entity tax as a workaround to the so-called "SALT Cap" enacted as part of the Tax Cuts and Jobs Act of 2017, which limits the deductibility of...more
11/15/2021
/ Alabama ,
Department of Revenue ,
Income Taxes ,
IRS ,
Local Taxes ,
Pass-Through Entities ,
SALT ,
State and Local Government ,
State Taxes ,
Tax Cuts and Jobs Act ,
Tax Deductions ,
Tax Returns ,
U.S. Treasury
Bedliner Chemicals Represent a Taxable Sale to the Franchisee Rather than to the Customer -
For those of you with bedliners in your trucks or other vehicles, a recent decision from the Alabama Tax Tribunal indicates you...more
In a 5-3-1 decision, the Alabama Supreme Court ruled on Friday that the sale of computer software in Alabama is subject to sales or use tax, even if it’s customized in whole or in part for a particular user (see Ex parte...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
In a case of first impression by an Alabama appellate court, the Alabama Court of Civil Appeals recently considered the appeal of the Alabama Department of Revenue (ADOR) of an adverse circuit court ruling involving whether...more
9/14/2018
/ Appeals ,
Business Taxes ,
Check the Box Rules ,
Department of Revenue ,
Income Taxes ,
Limited Liability Company (LLC) ,
Sales & Use Tax ,
SALT ,
Standing ,
Tax Assessment ,
Tax Tribunal
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
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
3/20/2018
/ Delinquency Status ,
Hiring & Firing ,
Income Taxes ,
Legislative Agendas ,
Local Taxes ,
Municipal Taxes ,
Proposed Legislation ,
SALT ,
State and Local Government ,
State Taxes ,
Tax Amnesty ,
Tax Credits ,
Tax Deductions ,
Veterans
Last spring, the Alabama Legislature passed the landmark Alabama Taxpayer Fairness Act, Act # 2014-146, the modified successor to a bill long known as the Alabama Taxpayers’ Bill of Rights II (“TBOR II”). Although the lengthy...more