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
Because 2022 is an election year, the start date for the Alabama Legislature’s regular session comes early: Tuesday, January 11. As we do annually, here are some unofficial prognostications on the major items of tax...more
12/17/2021
/ Alabama ,
Income Taxes ,
Internal Revenue Code (IRC) ,
Legislative Agendas ,
Local Taxes ,
Sales & Use Tax ,
State and Local Government ,
State Legislatures ,
State Taxes ,
Tax Credits ,
Tax Legislation
As previously reported, in Ex parte Russell County Community Hospital, the Alabama Supreme Court announced that all software, including customized software created for a particular user, is "tangible personal property" and...more
1/24/2020
/ Department of Revenue ,
Economic Presence Nexus ,
Final Rules ,
Grocery Stores ,
Income Taxes ,
Legislative Agendas ,
Personal Property ,
Property Tax ,
Proposed Amendments ,
Retroactive Application ,
Sales & Use Tax ,
Software ,
State Taxes
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
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 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
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
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
As previously reported, the Alabama Department of Revenue proposed a regulation imposing a rental tax on digital transmissions, broadly defined as “on demand movies, television programs, streaming video, streaming audio, and...more
7/8/2015
/ App Store ,
Cable Television Providers ,
Congressional Investigations & Hearings ,
Department of Revenue ,
Digital Media ,
Digital Services ,
Internet Streaming ,
Legislative Agendas ,
Netflix ,
Rental Tax ,
Tangible Property ,
Television Broadcast Stations
In preparation for the 2015 regular session of the Alabama Legislature, which begins Tuesday, March 3, one of Alabama’s most influential business and trade organizations, the 5,000-member Business Council of Alabama (BCA),...more
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