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Category: Notices

22

Jun 2018

NOTICE: Additional Guidance for Corporate Taxpayers subject to the IRC Section 965

NOTICE IRC Section 965 (Transition Tax):  Additional Guidance for Corporate Taxpayers subject to the IRC Section 965 Any taxpayer, or taxpayer filing as part of a federal consolidated group, that paid or accrued transition tax must remove the transition tax from the standard calculation of Alabama’s federal income tax deduction. Transition Tax is included as […]

15

Jun 2018

NOTICE: Tax Guidance for Persons, Firms, and Corporations Selling or Purchasing Gold, Silver, Platinum and Palladium Bullion, and Money

NOTICE Tax Guidance for Persons, Firms, and Corporations Selling or Purchasing Gold, Silver, Platinum and Palladium Bullion, and Money The legislature has passed and the governor has signed Act 2018-164 amending Sections 40-23-4 and 40-23-62, relating to the sales and use tax exemptions, to exempt gold, silver, platinum and palladium bullion, and money from sales […]

15

Jun 2018

NOTICE: Tax Guidance for Persons, Firms, and Corporations Who Plant or Cultivate and Harvest Fruit or Agricultural Products

NOTICE Tax Guidance for Persons, Firms, and Corporations Who Plant or Cultivate and Harvest Fruit or Agricultural Products The legislature has passed and the governor has signed Act 2018-562, amending Sections 40-23-4 and 40-23-62, relating to the state sales and use tax, to specify that the sale of fruit or agricultural products by the person, […]

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. As […]

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 […]