Multi-State – Two States Generate Internet Sales Tax Cases Aimed at Supreme Court

The Council of State Governments by Lisa Soronen, executive director of the State and Local Legal Center In March 2015, U.S. Supreme Court Justice Anthony Kennedy wrote a concurring opinion for Direct Marketing Association v. Brohl stating that the “legal Continue reading Multi-State – Two States Generate Internet Sales Tax Cases Aimed at Supreme Court

Alabama – New Annual Exemption Certificate Guidance For Statutory Exemptions Effective August 19, 2015

SALT Report 3728 – Pursuant to Legislative Act 2015-534 all persons or companies which have a statutory exemption from the payment of Alabama sales, use or lodgings tax must annually obtain a certificate of exemption (Form STE-1) from the Department of Continue reading Alabama – New Annual Exemption Certificate Guidance For Statutory Exemptions Effective August 19, 2015

Alabama – Certificate of Exemption Requirements For Government Entity Projects STC-1

SALT Report 3689 – Alabama Legislative Act 2013 – 205 requires the Department of Revenue to issue Form STC-1, Sales and Use Tax Certificate of Exemption for Government Entity Projects, to all contractors and subcontractors working on qualifying governmental entity Continue reading Alabama – Certificate of Exemption Requirements For Government Entity Projects STC-1

Alabama – City of Birmingham Announces Maximum Timely Filing Discount

SALT Report 3541 – The City of Birmingham has put a cap on the discount allowed to taxpayers for timely filing and payment of sales and use taxes.  The current discount is 0.75% of the sales tax due.  Effective January Continue reading Alabama – City of Birmingham Announces Maximum Timely Filing Discount

Alabama – Department of Revenue Reminds Holiday Shoppers To Pay Tax On Online Purchases

SALT Report 3538 – The Alabama Department of Revenue released a notice to Alabama taxpayers, reminding them of their sales tax remittance obligations for online purchases.  Shoppers ordering from the internet, TV home-shopping networks, or catalogs who are not charged Continue reading Alabama – Department of Revenue Reminds Holiday Shoppers To Pay Tax On Online Purchases

Alabama – Local Tax Updates For December

SALT Report 3528 – The State of Alabama has released several local tax notices regarding tax rate changes, a new levy and administrative changes, all effective December 1, 2014. City of Andalusia – The AL DOR is now administering and Continue reading Alabama – Local Tax Updates For December

Alabama – Local Rate Changes Effective In November

SALT Report 3510 – The Town of Butler, Lee County and Alexander City will have new sales and use tax rates, effective November 1, 2014. Town of Butler Net difference paid for machines, machinery, and equipment used in planting, cultivating, Continue reading Alabama – Local Rate Changes Effective In November

Alabama – Act No. 2014-453 Medical Equipment Exempt From Rental Tax

SALT Report 3460 –Act No. 2014-453 added rental tax to the durable medical equipment exemption, effective August 1, 2014. “Section 40-9-30(d) was added to exempt any items used for the treatment of illness or injury or to replace all or Continue reading Alabama – Act No. 2014-453 Medical Equipment Exempt From Rental Tax

Alabama – Sales Tax ES Payments Threshold Increases From $1,000 to $2,500

SALT Report 3434 – The Alabama Department of Revenue released a notice on August 1, 2014: “Effective August 1, 2014, the guidelines used to determine if a taxpayer is required to make an estimated payment on their monthly state sales Continue reading Alabama – Sales Tax ES Payments Threshold Increases From $1,000 to $2,500

Alabama – Chilton County Tax Increase

SALT Report 3421 – Effective August 1, 2014 the sales/use tax rates for Chilton County will increase to 2%. You should begin collection of the new tax at the new rates effective August 1, 2014 with remittance due on or Continue reading Alabama – Chilton County Tax Increase