As we strive to do annually, here is a summary of the major items of business tax legislation that have been introduced or we expect to be introduced during the 2024 regular session, which began February 6. From a tax and...more
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
The House and Senate have each met a total of six legislative days thus far. There are therefore 24 legislative days remaining in the 2017 Regular Session. The House will reconvene on Tuesday, February 28 at 1:00 p.m. The...more
2/28/2017
/ Constitutional Amendment ,
Defined Contribution Plans ,
Dentists ,
Department of Revenue ,
Excise Tax ,
Gross Receipts Tax ,
Legislative Agendas ,
License Fees ,
Lottery ,
Lump Sum Payments ,
Minimum Wage ,
Municipalities ,
Pending Legislation ,
Prescription Drugs ,
Property Tax ,
Sales & Use Tax ,
Sellers ,
State and Local Government ,
Tax Credits ,
Tax Deferral ,
Tax Exemptions ,
Tax Preparers ,
Tribal-State Gaming Compacts ,
Water Districts
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
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
The Alabama Department of Revenue’s (ADOR) well-publicized effort to subject remote sellers to the state's sales and use tax regime is designed primarily to force either the U.S. Supreme Court or Congress to settle questions...more
In preparation for the 2016 regular session, which begins on February 2, several of Alabama's key trade and business organizations recently announced their tax legislative agendas. As reflected in these agendas, the 2016...more
The first Special Session of 2015 ended on Tuesday, August 11, without accomplishing the primary objective of passing a General Fund budget for the 2015-2016 fiscal year. The Governor’s “call” for the special session included...more
8/19/2015
/ Business Taxes ,
Legislative Agendas ,
Legislative Process ,
Reciprocity Rules ,
Repeal ,
Sales & Use Tax ,
Sales Tax ,
State Budgets ,
Sufficient Nexus ,
Tax Exemptions ,
Tax Reform
The 2014 regular session of the Alabama legislature has been underway for over two months and is nearing its end. The legislature is off this week for Spring Break, then returns on Tuesday, April 1, for three final meeting...more
3/25/2014
/ Ad Valorem Tax ,
Audits ,
Business Privilege Tax ,
Education Budget ,
Income Taxes ,
Innocent Spouse Exception ,
Job Creation ,
Legislative Agendas ,
Limited Liability Company (LLC) ,
Net Operating Losses ,
Research and Development ,
Sales & Use Tax ,
State Budgets ,
Tax Assessment ,
Tax Credits
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
The Alabama Legislature adjourned near midnight on May 20, closing a session that saw lawmakers grant final passage of the two operating budgets and of amendments to the controversial Alabama Accountability Act. With respect...more
On April 30, the Alabama Department of Revenue (ADOR) issued a proposed regulation regarding sellers’ obligations to collect and remit sales or use tax to Alabama cities and counties that would radically change the landscape...more
A new report by the Public Affairs Research Council of Alabama (PARCA), a well-respected nonprofit research organization headquartered at Samford University in Birmingham, shows that frequent statements during the 2012...more
The Mississippi Legislature recently passed two bills that should provide greater certainty to businesses and spur economic development in the Magnolia State. House Bill 892, signed into law by Governor Phil Bryant on March...more
In preparation for the 2013 session of the Alabama Legislature, which begins on February 5, several of Alabama’s most prominent business and trade organizations have finalized their 2013 legislative agendas. Most notably, the...more