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November Public Hearing Notice

  • October 25, 2021

MONTGOMERY, Oct. 25, 2021 The Alabama Department of Revenue (ALDOR) will hold the following rule hearings on Nov. 9 via web conference. To participate in the upcoming web conference public hearing, please contact the Tax Policy and Governmental Affairs Division at taxpolicy@revenue.alabama.gov or 334-242-1380 to obtain the appropriate sign-in information. Rule actions are needed to comply with recent law changes, new guidelines or procedures. Hearing dates, times and proposed rule actions are detailed below. 

Tuesday, Nov. 9, 2021, at 1:30 p.m.

810-27-1-.09 Apportionment Formula: Double Weighting the Sales Factor, amended.

810-5-1-.205 Commitment to Purchase Distinctive License Plates, amended.

810-5-1-.207 Motor Vehicle Wreckers, amended.

810-5-1-.209 Helping Schools Distinctive License Plates, repealed.

810-6-1-.125.01 Amusement Tax Due On Fees Collected By Golf Courses Open To The Public, new/repealed.

810-6-3-.77 Exemption For Certain Purchases By Contractors And Subcontractors In Conjunction With Construction Contracts With Certain Governmental Entities, amended.

810-6-4-.03 Discounts Allowed on Payments of Sales Tax Made Before Delinquency, new/repealed.

810-6-4-.13 Permit Issued To Electric Cooperatives, Telephone Companies and Others, repealed.

 810-6-4-.14 Sales And Use Tax Direct Pay Permit, amended.

810-6-5-.30 Filing And Paying State Sales and Use Taxes and State Administered County and Municipal Sales And Use Taxes On A Quarterly Or Annual Basis, new/repealed.

Copies of a proposed rule may be downloaded from the website, where all rulemaking hearings conducted by ALDOR are posted.