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
This SALT Alert summarizes many of the major legislative, judicial, and administrative developments affecting Alabama business taxpayers with respect to income, transactional, and property taxes. The Spring 2015 legislative...more
As with many states, Alabama provides an exemption from its sales and use tax if tangible personal property is purchased for the purpose of leasing or renting it to a third party. Alabama Code sections 40-23-1 and 40-23-63(4)...more