The Alabama Accountability Act provides state income tax credits to certain donors who make contributions to a state-approved scholarship granting organization (SGO). Alabama’s neediest school children can be helped at little...more
After several months’ wait and efforts to deal with pesky tax and geographical issues involving the police jurisdictions that surround most Alabama municipalities, the Alabama Department of Revenue last Friday posted a very...more
Replacement Local Nexus Rule: The Alabama Department of Revenue’s (ADOR) new local nexus regulation, Rule 810-6-5-.04.02, is now in effect and applies to all transactions occurring on or after January 1, 2014. The ADOR...more
For the past several legislative sessions, the Alabama Legislature has considered a bill to establish an independent tax tribunal outside the Alabama Department of Revenue (“ADOR”). Rep. Paul DeMarco (R-Homewood) introduced...more
The Alabama Department of Revenue (“ADOR”) has withdrawn its controversial proposed local nexus rule, Ala. Admin. Code prop. r. 810-6-5-.04.02, and replaced it with a proposal that is narrower in scope and more...more
In the latest decision in the ongoing saga between CSX and the Alabama Department of Revenue (“ADOR”), the Eleventh Circuit U.S. Court of Appeals ruled that Alabama’s imposition of sales tax on diesel fuel purchases by...more
The Alabama Department of Revenue (“ADOR”) is expected to issue a revised and much less controversial version of its proposed local nexus rule by July 25. The revised rule is expected to be narrower in scope than the...more
On June 21, the Alabama Department of Revenue (“ADOR” or “Department”) released proposed rules interpreting the landmark Alabama Accountability Act of 2013 (“AAA” or “Act”), Acts of Alabama 2013-64, as amended by Acts of...more
An Alabama circuit court recently held that a taxpayer’s method of calculating a refund under Alabama’s wholesale oil license tax was reasonable, affirming Chief Administrative Law Judge Bill Thompson’s extensive 2009 ruling....more