U.S. flag An official website of the United States government.

Dot gov

The .gov means it's official.
Federal government websites always use a .gov or .mil domain. Before sharing sensitive information online, make sure you’re on a .gov or .mil site by inspecting your browser's address (or "location") bar.

SSL

This site is also protected by an SSL (Secure Sockets Layer) certificate that's been signed by the U.S. government. The https:// means all transmitted data is encrypted  — in other words, any information or browsing history that you provide is transmitted securely.

Category: Notices

1

Jun 2018

NOTICE: Tax Guidance for Contractors, Subcontractors and Alabama Governmental Entities Regarding Construction-Related Contracts

NOTICE Tax Guidance for Contractors, Subcontractors and Alabama Governmental Entities Regarding Construction-Related Contracts The legislature has passed and the Governor has signed Act 2018-234, which broadens the definition of governmental entities that qualify for the Sales and Use Tax Certificate of Exemption for government entity project contracts entered into beginning January 1, 2019, and thereafter. […]

1

May 2018

NOTICE: To All Eligible Sellers Participating in the Simplified Sellers Use Tax Remittance Program and All Marketplace Facilitators Making Sales into Alabama

NOTICE To All Eligible Sellers Participating in the Simplified Sellers Use Tax Remittance Program and All Marketplace Facilitators Making Sales into Alabama: The Alabama Legislature has passed and the Governor has signed Act 2018-539 amending Sections 40- 23-190, 40-23-191, 40-23-194, and 40-23-197, Code of Alabama 1975, relating to the Simplified Sellers Use Tax Remittance Program. […]

27

Apr 2018

NOTICE: IRC Section 965 – Guidance for Corporate Filers, Partnerships, S Corporations, and Individual Taxpayers

NOTICE IRC Section 965: Guidance for Corporate Filers, Partnerships, S Corporations, and Individual Taxpayers Guidance for Corporate Filers IRC Section 965 Repatriation Income, although a component of federal taxable income, is being reported separately for federal purposes (not on the Federal Form 1120). As a result of the special federal treatment, specific instruction is being […]

26

Apr 2018

NOTICE: St. Clair County Tobacco Tax

NOTICE TO: All Tobacco Distributors Filing State-Administered County Tobacco Taxes SUBJECT: St. Clair County Tobacco Tax According to a resolution adopted by the St. Clair County Commission, the Alabama Department of Revenue has been designated as the agency to collect St. Clair County tobacco taxes. The appropriate tax is to be collected and remitted to […]

17

Apr 2018

NOTICE: One-time Grace Period for United Appeal Fund Entities and Supported Charities

NOTICE To all Statutorily Exempt Organizations that are categorized as United Appeal Fund Entities or United Appeal Fund Supported Charities: The legislature has passed and the governor has signed Act 2018-198 to provide a one-time grace period through September 30, 2018, for United Appeal Fund entities and their supported charities that otherwise satisfied the definitions […]

13

Apr 2018

NOTICE: Municipal Business Licenses

NOTICE TO: Municipal License Officers Alabama League of Municipalities SUBJECT: Municipal Business Licenses The purpose of this notice is to inform you of upcoming requirements regarding municipal business licenses. Per Section 40-23-262, Code of Alabama 1975, effective October 1, 2019, the information on all municipal business privilege license applications for new licenses and renewals issued […]

6

Apr 2018

NOTICE: Act 2018-465 – Changes to Credit for Tax Paid Limitation for Tax Years 2013-2017

NOTICE April 6, 2018 HB384 / Act 2018-465 – Changes to Credit for Tax Paid Limitation for Tax Years 2013-2017 Initial Guidance for Taxpayers and Preparers Recently enacted legislation (HB384, now Act 2018-465) operates to remove the AGI limit previously imposed under the Department’s Rule No. 810-3-21-.03 on the calculation of the credit for tax […]