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.

Revenue Rulings

A Revenue Ruling is issued at the request of a person or entity. It is limited to the facts set forth therein and is binding on the department and the state, its political subdivisions, and taxing authorities only with respect to the taxpayer making the request and only with respect to the facts contained in the request. A Revenue Ruling describes the substantive application of any law or rule administered by the department as of the date the Ruling is issued. Subsequent changes in the law, administrative rules, judicial decisions, Tax Tribunal decisions, or changes in department policies could affect the validity of the information presented in a Revenue Ruling.

Request a Revenue Ruling
Revenue Ruling/Procedure Number Subject of Ruling Date of Ruling
1992-001 Purchase of replacement equipment exempt from ad valorem tax under Tax Incentive Reform Act 1993-03-22
1993-001 REVOKED (Issue 1 only) 1) Exception to the “Throwback Rule” for distortion of company’s overall apportionment factor; 2) Company’s proper franchise tax classification 1993-02-12
1993-002 Proposed expenditures to control, reduce, or eliminate air and water pollution: (a) exempt from sales/use tax; (b) exempt from property tax; (c) deductible from capital employed in state for foreign franchise tax purposes; (d) deductible for income tax purposes. 1993-10-12
1993-003 Entry fees paid by participants in national tournament that are returned to participants as prize money not subject to sales tax 1993-11-30
1993-004 REVOKED Business trust (qualifies as an REIT under I.R.C. § 856) taxed as ordinary trust for state income tax purposes 1993-08-10
1993-005 REVOKED In computation of domestic share tax, corporation not allowed to deduct its allocable share of assessed value of a limited partnership of which it is a general partner 1993-08-10
1993-006 REVOKED Business trust: (a) subject to foreign franchise tax imposed on foreign corporations; (b) not subject to domestic franchise tax or the domestic share tax since does not have capital stock 1993-08-10
1993-007 REVOKED Dividend and interest income distributed to nonresident beneficiaries of Alabama business trust (who have no other contacts with the state for tax purposes) not taxable in Alabama 1993-08-10
1993-008 Property used in distribution of motor vehicle supplies, accessories, tools, equipment and new motor vehicle parts qualifies for abatement of ad valorem and construction related transaction taxes for private use industrial property 1993-08-03
1993-009 “Ratites”, any of a group of flightless birds such as ostriches and emus, entitled to same favorable tax treatment given to poultry under the tax statutes; includes particular exemptions from sales and use tax statutes and exemption from ad valorem taxation. 1993-12-07
1993-010 Funds and value of property received in exchange for corporation’s agreement to locate plant site in Alabama are gifts and exempt from Alabama corporate income tax 1993-09-24
1993-011 Abatement of taxes applicable to transactions between company and Industrial Development Authority, including: deed recording taxes, mortgage recording taxes, sales and use taxes on manufacturing equipment and construction materials, ad valorem taxes, income tax deductions for rental payments to IDA, lease tax; commencement of construction pursuant to agreement and its effect on abatement rulings. 1993-10-25
1993-012 Taxpayer allowed deduction for franchise tax purposes for amount invested by it in bonds issued by city’s Industrial Development Board; rental payments made by Taxpayer to Board not deductible as interest on bonds in computing its net income 1994-01-28
1993-013 Implied waiver of written notice to renew lease is properly exercise option to renew, and entitles the property to continued tax-exempt status pursuant to ad valorem tax regulation 810-4-3-02(8). 1993-01-14
1994-001 Financial investment in Alabama by a foreign corporation as a limited partner is not “doing business” in state such that it subjects the corporation to state franchise taxes; exempt from Alabama income tax because the entity qualifies as exempt entity under I.R.C. § 401(a) 1994-02-17
1994-002
REVOKED IN PART
Satellite technology used to send information to subscribers is not tangible personal property as to subject it to sales or use tax, and is also not subject to utility gross receipts tax; rental charges received from subscribers is subject to rental tax 1994-10-05
1994-003 Additions of machinery and equipment made pursuant to lease in effect before Tax Incentive Reform Act remains tax-exempt property under the “Grandfather Clause” of the Act 1994-07-01
1994-004 Additions of machinery and equipment made pursuant to lease in effect before Tax Incentive Reform Act remains tax-exempt property under the “Grandfather Clause” of the Act 1994-07-11
1994-005 Alabama law adopts the federal tax treatment of transactions governed by an election under Section 338(h)(10) of the Internal Revenue Code, and gain/loss on the deemed asset sale is recognized by the target corporation; sale of target’s stock by parent corporation to acquiring corporation will be ignored for income tax purposes when the election is made 1994-06-14
1994-006 Business trust classified as a “trust” for Alabama income tax purposes, and income derived form royalty interest in natural gas properties located in Alabama constituted income from sources within Alabama. 1994-06-10
1994-007 Conversion of “mutual savings and loan association” to a “stock savings and loan association” that qualifies as tax-free reorganization for federal income tax purposes is also tax-free under Alabama income tax and financial institutions excise tax 1994-08-22
1994-008 REVOKED (Issue 1 only) Company granted relief from “throwback rule” and authorized to report sales for income apportionment purposes on a destination basis where only significant activity within Alabama is the temporary storage of finished goods while awaiting shipment to final sales destination point; Company classified as “employing capital primarily in selling” for franchise tax purposes, where it purchases finished goods from its contract manufacturers for resale 1994-07-15
1994-009 Exclusively private country club not subject to amusement tax where strict guest access guidelines followed, and green fees, golf cart fees, and locker fees paid by members/guests would be exempt from the tax 1995-01-20
1994-010 Computer hardware and repair parts used to manufacture operation blueprints, but that are not attached to production machinery and do not participate in the physical production of products, do not qualify for reduced 1 ½ % machine rate 1994-08-23
1994-011 REVOKED Subscriptions of an electronic newsletter not subject to Alabama sales and use tax or the Alabama utilities privilege and license tax 1994-09-26
1994-012 Proposed new subsidiary of Bank, formed to engage in business of leasing tangible personal property and to make loans related to those leases, does not qualify as financial institution, and will not be eligible to join in filing of qualified corporate consolidated return for Bank and its affiliates. 1995-03-09
1994-013 Sales/use tax not applicable to ingredient/component parts purchased for fabrication; no sales tax due on sales delivered to a purchaser outside state of Alabama 1995-01-06
1994-015 Sales/use tax not applicable to sales of information transmitted electronically or by magnetic-tape since it is not a sale of tangible personal property 1995-01-05
1995-001 Income and job development fee tax credits will continue to be available to companies after 1997 and 1999 even if Legislature fails to reaffirm the tax incentives of Act 93-851 1995-01-13
1995-002 REVOKED No sales, use, or rental tax applicable to company’s sale of direct to home satellite services since satellite-transmitted signals are not tangible personal property 1995-03-17
1995-003 Corporation not entitled to receive credits against its income tax liability arising from its share of income from a facility owned wholly by LLC, of which Corporation is member. 1995-04-06
1995-004 Purchase of materials for use in a project which has been granted abatement is exempt from sales/use tax when either (1) materials purchased in name of the Corporation and paid for directly by Corporation, or (2) when purchased by contractor for resale to intermediary who sells materials to Corporation, and Corporation then contracts with contractor for installation 1996-01-12
1995-005 Company “doing business” in state where it purchases, services and collects monies from retail installment contracts which originate from sale of manufactured home in Alabama 1995-10-18
1995-006 Company engaged in business of locating industrial end users of natural gas and negotiating with suppliers for the transportation of gas from supplier to end user, is subject to public utility license
tax
1995-12-14
1995-007 Under “substance over form” rule, sale-leaseback transaction is not a “sale” for sales/use tax purposes, and is not subject to lease tax since lessor in transaction is not “person who owns or controls possession of tangible personal property” 1995-08-31
1995-009 Taxpayer may elect in 1995 calendar tax year to treat dividends received from its wholly owned subsidiary after 7-31-95, during tax years beginning before 8-1-95, as either business or non-business
income
1995-12-12
1995-010 Under the “total purpose” concept, contracts for the cleaning and painting of steel structure bridges within state are subject to Contractors Gross Receipts tax 1996-04-02
1995-011 REVOKED Hotel responsible for lodgings tax on receipts from guests for pay-per-view service; pay-per-view provider liable for sales/use tax on equipment installed in hotel; no sales/use or lodging tax due on free-to-guest satellite programming; video game service treated same as pay-per-view service to guests 1996-01-31
1996-001 Employees hired by “approved company” after SIDA preliminary approval constitute new employees and are subject to the job development fee 1996-04-29
1996-002 Sale of entire ongoing business in a single transaction is an isolated sale and is exempt from Alabama sales tax as a casual sale 1996-04-01
1996-003 Flat rate monthly charge and hourly usage fees for providing access to the Internet to customers is subject to the utility gross receipts tax; charges for use of database (web page), installation or connection fees, training fees and consulting fees not taxable as sales 1996-11-22
1996-004 UK Parent corporation not “doing business” in Alabama where it stores raw materials at Subsidiary’s Alabama facility while Subsidiary processes the materials under a “toll manufacturing” agreement and the processed products are shipped back to UK for further processing 1996-09-19
1996-005 Foreign corporation not “doing business” for Alabama franchise tax purposes where its only contact is an ownership interest in an Alabama LLC which does business in the state 1996-09-04
1996-006 Point of sale of quarry products for sales tax purposes occurs at the point of actual delivery to the purchaser at the purchaser’s place of business or the purchaser’s designated job site 1997-03-18
1996-007 Purchases of tangible personal property by a contractor to be used in renovation of property owned by Airport Authority or City (exempt entities) are subject to sales/use tax 1996-11-21
1996-009 Corporation that files written election to take “capital credit” is deemed to have waived all future tax credits, job development fees, and other incentives of 1993 Act 1996-12-27
1996-011 Rights and privileges, i.e. “approved company” status and abatements pursuant to agreement, of two corporations that merge will continue to exist in the merged corporation 1997-01-08
1996-012 Company’s plan to acquire, construct, and equip a regional distribution center qualifies as an industrial or research enterprise, and is “private use industrial property” for abatement purposes of Tax Incentive Reform Act of 1992; also qualifies as “qualifying project” for purposes of the capital credit 1996-12-17
1996-013 Pre-TIRA leases of corporation and property subject to those leases continue to be exempt from ad valorem taxation; purchases made pursuant to those leases are exempt from sales/use taxes 1997-02-20
1997-001 Under “substance over form” rule, a sale-leaseback of property is not a “sale” for purposes of Alabama sales tax, and is also not subject to lease tax since financier is not the person who owns or controls the possession of the property 1997-03-14
1997-002 A sale by a corporation, which is in business of leasing automotive vehicles to others, of such vehicles to an LLC, which is also engaged in the business of leasing vehicles, is a “wholesale sale” and is exempt from sales tax 1997-08-29
1997-003 Treatment of corporate reorganization for purposes of the financial institution excise tax 1997-04-09
1997-004 Treatment of corporate reorganization for purposes of the financial institution excise tax 1997-04-24
1997-005 Corporation that terminated all business operations within state except its mail-order business no longer subject to sales/use, income, or franchise taxes 1997-09-29
1997-006 Applicability of rental tax to proposed Motor Vehicle Lease Agreement between Bank and customer. 1997-06-18
1997-007 As a result of a merger between a Florida bank and an Alabama bank, the surviving Alabama bank will become trustee for several trusts currently held by the Florida bank; where “Florida trusts” are not resident trusts or estates of Alabama, have no Alabama business situs or income from sources within the state, and have no Alabama beneficiaries, (1) no liability for Alabama income tax, and (2) Alabama bank not required to file fiduciary returns on behalf of Florida trusts 1997-07-11
1997-009 Property which qualifies for exemption from taxation under the Industrial Development Act and the Grandfather Clause of the Tax Incentive Reform Act will continue to qualify for exemption after assignment of lease agreement 1997-08-05
1997-010 Cellular telephone provider would be liable for Cellular Radio Telecommunication Services Tax due from its customers, even if customers certify in writing to the provider that they are exempt 1997-09-03
1997-011 Capital credit not allowed to LLC (investing company), where it could only meet the requirement of 20 jobs for new employees by counting employees of corporation that was not a joint venturer with LLC 1997-09-19
1997-013 “Lease Agreement” structured as a financing arrangement whereby Lessee is certain to become owner of equipment upon expiration of the Lease will result in Lessee being treated as owner of equipment for Alabama income tax purposes; no sales, use, or rental tax due on the transfer of title to Lessor pursuant to Lease Agreement; no effects on Lessee’s ability to claim capital tax credits under 1995 Act. 1997-11-24
1997-014 Company that sells and installs security equipment must pay sales tax on the equipment when it purchases it from the vendor, but amounts received for furnishing and installing equipment to consumers is not subject to sales tax if the equipment becomes a part of the realty. Providing security system and monitoring service is nontaxable service and not subject to lease tax. 1997-11-12
1997-015 Acquiring company entitled to succeed to acquired company’s status as “Approved Company” and to receive the related tax incentives under Ala. Code § 41-10-44.8 where acquiring company would continue acquired company’s capital investment and would continue to provide jobs 1997-10-17
1997-016 Assets, liabilities, and inventory of corporation’s manufacturing facility that are transferred to newly formed LLC is exempt from sales tax, but automotive vehicles transferred to new LLC would be subject to casual sales tax provisions at § 40-23-100 et seq 1997-11-20
1997-017 Mere name change of foundation exempt from all tax will not affect its tax exempt status 1997-11-21
1998-001 RE: “Approved company” incentives granted pursuant to 41-10-44.1, et seq., Code of Ala. 1975. Full Text(PDF) 1998-02-23
1998-002 RE: Whether a foreign corporation or business trust which has a limited partnership interest in a limited partnership holding real estate in Alabama is subject to Alabama franchise tax by virtue of its limited partnership interest. Full Text (PDF) 1998-05-04
1998-003 RE: “Approved company” incentives granted pursuant to 41-10-44.1, et seq., Code of Ala. 1975. Full Text(PDF) 1998-03-11
1998-004 RE: 1. Whether a foreign corporation may deduct its investment in industrial development bonds in a 100% owned subsidiary in determining its franchise tax base. 2. Whether a foreign corporation must include a capital lease entered into in connection with the IDB in determining its franchise tax base if the lease is with a 100% owned subsidiary. Full Text (PDF) 1998-05-27
1998-005 RE: Applicability of Alabama sales and use tax to a transaction involving a single member LLC classified as a “disregarded entity” for federal income tax purposes. Full Text (PDF) 1998-06-18
1998-006
REVOKED
How are the income distributions from Company A to the ESOP treated for Alabama income tax purposes? Full Text (PDF) 1998-07-24
1998-007 RE: Applicability of Alabama sales and use tax to purchases of building materials and operating equipment by a health care authority and/or supplies necessary for the day-to-day operation of a health care facility purchased by a joint venture owned fifty percent by a health care authority and fifty percent by a for-profit corporation. Full Text (PDF) 1998-06-26
1998-008 Whether cross-border lease with foreign company will adversely affect industrial tax incentives. 1998-09-22
1998-011 RE: Application of Admissions Tax, Initial Franchise and Annual Franchise Tax to Newly Formed Holding Company And its Subsidiaries. 1998-07-30
1998-012 Applicability of Alabama sales, use and lease tax to a transaction that is, in substance, a lease with an option to purchase. 1998-11-12
1998-013 The applicability of Alabama Sales and Use Tax to charges for printing and mail shop services and the amount charged by the Taxpayer to clients for mail pieces, excluding postage charges, that are delivered to the addressee in Alabama. 1999-04-07
1998-014 RE: Applicability of Alabama Sales Tax to the transfer of assets of corporate subsidiaries into a singular intermediate holding company. 1998-12-14
1998-015 Title to leased vehicles owned by a Delaware business trust 1999-06-30
1998-016 RE: Applicability of Alabama ad valorem tax to a transaction whereby a corporation plans to replace obsolete equipment pursuant to a lease agreement between the coporation and an Alabama Public Corporation. 1998-01-04
1998-017 The proposed additions, alterations and improvements to the Project entered into by Lease Agreement between the Industrial Development Board of the Town of Anyplace and Company B. 1999-01-04
1998-018 The proposed structural improvements and alterations to the improvements to the Project entered into by Lease Agreement between the Industrial Development Board of the Town of Anyplace and B Corporation 1999-01-04
1999-002 Whether a post-Abatement Act sublease of pre-Abatement Act Industrial Development Board property is subject to ad valorem taxation because the improvements on the Industrial Development Board property were financed entirely with private funds and not Industrial Development Board bond funds? 1999-05-27
1999-003 Applicability of Alabama sales and use tax to motor vehicles purchased in Alabama and subsequently titled in another state. 1999-03-31
1999-004 Title to leased vehicles owned by a Delaware business trust 1999-07-22
1999-005 Applicability of Alabama sales tax to a transaction involving goods picked up by the purchaser in State of Alabama and taken to out-of-state destination. 1999-12-09
1999-006 REVOKED Applicability of Ala. Code 40-9B-1 et seq. and Ala. Code 40-18-190-203 to a taxpayer’s planned facility. 1999-12-07
1999-007 The construction of a gypsum plant which converts calcium sulfite slurry into gypsum which is sold for use in the agricultural, cement, filler and wallboard industries is exempt from sales and use tax under the pollution control exemption provisions found at §40-23-4(a)(16) and §40-23-62(18). 2000-07-27
2000-001 Application of annual business privilege tax to a limited partnership which plans to construct and operate an electric generating plant producing electricity for the wholesale market exclusively and that will not be or hold itself out to be a public utility. 2000-01-31
2000-002 Applicability of alabama Sales and Use Tax to materials stored and wet-out at Taxpayers planned wet-out facility. 2000-05-16
2000-003 “Industrial warehousing or research activity,” as defined in §40-18-190(6), Code of Ala. 1975, for capital credit purposes 2000-05-17
2000-004 Re: Application of state-administered local taxes to inventory items temporarily stored in company warehouses for use or consumption in other localities and the determination of local use tax liability through the apportionment of inventory based on its usage in localities within the Company’s service area. 2000-09-22
2000-005 Treatment of Delaware Business Trusts 2001-06-28
2000-006 Applicability of Ala. Code §40-23-5(m) to a public hospital association not organized under Ala. Code §10-3A-1 et seq., the Alabama Nonprofit Corporation Act. 2000-09-01
2000-007 REVOKED Taxation of common law trusts. 2000-08-31
2000-008 Applicability of the Downtown Redevelopment Authority Act, codified at Ala. Code § 11-54A-1 et seq., to the construction of a new church facility. 2000-11-08
2000-012 Tax Incentives-SIC Codes 2001-07-09
2001-001 Abatement of Recording Taxes 2001-06-11
2001-002 Applicability of Ala. Code §40-9B-1 et seq., Ala. Code §40-18-190-203 to a taxpayer’s planned facility. 2001-05-29
2001-003 Applicability of Alabama’s Income Tax to Limited Liability Company 2001-08-01
2001-005 Applicability of Alabama sales, use and utility gross receipts tax to transactions proposed by Corporation “A”. 2001-07-10
2001-006 Applicability of Alabama sales and use tax to proposed fees to be implemented by Corporation “A”. 2001-07-03
2001-007 Procedure for reporting withholding tax obligations by a single member limited liability company. 2001-08-01
2001-009 Whether the acquisition of an Approved Company will allow the acquiring COMPANY A to be eligible to continue receiving the benefits of Ala. Code §40-10-44.8. 2001-08-13
2001-010 Applicability of Alabama sales tax to coating materials withdrawn from inventory and used or consumed by Company “A” when it performs its coating processes on pipes supplied by its customers. 2001-08-15
2001-011 Applicability of Alabama sales tax to sales of material handling systems manufactured by Corporation “A”. 2001-10-15
2001-012 Whether a low income housing project proposed to be acquired and operated by the XYZ County Housing Finance Corporation, a non-profit corporation, will be exempt from ad valorem taxes under Amendment 373(k) of the Constitution of Alabama 1901 and §40-9-1(1), Code of Alabama 1975, on the grounds that the low income housing project will be used exclusively for charitable purposes? 2002-02-15
2001-013 “ABC Corporation (“ABC”) is engaged in the manufacturing of products. ABC is a calendar year taxpayer. ABC recently formed a wholly-owned limited liability company, ABC Alabama, L.L.C. (“LLC/Buyer”). LLC/Buyer is a single-member limited liability company and as such is a disregarded entity for federal income tax purposes. 2002-04-17
2002-001 The proposed additions and expansion under the industrial development inducement agreement between the Industrial Development Board of the City of Any Place and ABC, Inc. 2002-02-27
2002-002 REVOKED The sale of personal television services, as described herein, to purchasers through subscriptions are non-taxable services in Alabama. 2002-07-03
2002-003 Applicability of Alabama sales tax to the withdrawal of small tools used on construction jobs. 2002-10-29
2002-004 Applicability of Ala. Code §40-9B-1 et seq., and Ala. Code §40-18-190 to §40-18-203, inclusive, to Taxpayer’s planned facility 2002-06-20
2002-005 Whether the acquisition of an Approved Company will allow the acquiring company to be eligible to continue receiving the benefits of Ala. Code, §41-10-44.8. 2002-07-24
2002-006 REVOKED The sale of signs by an out-of-state seller is subject to use tax because of the solicitation activity of sales representatives and installation services contracted for with Alabama purchasers by the out-of-state seller. 2002-12-10
2002-007 The liability of tobacco tax when there is a change in who receives replacement products and the entitlement of tobacco tax credits. 2003-01-17
2002-019 Applicability of Alabama Sales and Use Tax Exemption to purchases of materials used in the renovation of a training facility and furnishings for the facility to be used by the taxpayer solely for training classrooms, laboratories and faculty and staff offices. 2003-04-04
2002-018 Common-Law Trusts 2002-11-25
2002-020 The launch of a coupon campaign that will allow the customer a certain “$ amount off the total order.” 2003-01-16
2003-001 Requestor, Inc. requests a ruling that the conduct of a retail business in Alabama by Retail L.L.C. will not create nexus (commerce clause nexus) upon Catalog L.P. for sales/use tax withholding liability merely because both entities are owned by Requestor, Inc. 2003-08-04
2003-002 Applicability of Alabama sales, use and lease tax to a transaction whereby equipment is subject to a lease with a purchase option at the end of the lease term for a nominal amount. 2003-06-24
2003-002
SUPPLEMENT
The Applicability of Property Taxation on equipment Proposed to be Subject to a Lease with a Nominal Purchase Option. 2003-07-14
2004-001 Applicability of Alabama sales, use or lease tax to sales/leaseback transactions involving a leasing company licensed under Article 4, Chapter12, Title 40 of the Code of Alabama (1975), and engaging in the business of leasing or renting tangible personal property to others. 2004-09-01
2004-003 Applicability of Alabama sales and use tax to specific fees for services provided by a taxpayer under Article 4, Chapter 12, Title 40. 2004-10-27
2005-001 Wholesale has nexus with Alabama for income tax and business privilege tax purposes. The Sales Group has nexus with Alabama for purposes of the business privilege tax. Parent’s licensing of intangible property to Subsidiaries, which use it in Alabama, creates nexus for Parent for corporation income tax and business privilege tax purposes. The proposed future activities in Alabama by Retail will create nexus for the Sales Group for use tax and income tax purposes. 2005-04-07
2005-002 Determination of local use tax liability through the apportionment of tangible personal property based on its usage in localities within the service area of Taxpayer. 2005-11-07
2005-003 Applicability of the Downtown Redevelopment Authority Act, codified at Ala. Code §11-54A-1a seq., to the conversion, renovation, refurbishment, and construction of new church facilities. 2006-02-15
2006-001 REVOKED Whether a taxpayer may control where a sale occurs and therefore where county and municipal sales tax is due through control of passage of
title.
2006-01-30
2007-001 Whether, pursuant to the authority of Ala. Code, §40-18-24.1, a subchapter K entity is permitted to file one Alabama aggregate composite return on behalf of all nonresident partners/owners of the entity, including corporations and other flow-through entities, as well as “upper tier owner” individuals and entities. 2007-10-15
2008-001 Alabama tax treatment of business entity conversion of a Delaware corporation to a single member Delaware limited liability company located and doing business in Alabama and Georgia. 2008-03-18
2010-001 REVOKED Applicability of Alabama Sales and Use Tax on Company “A’s” new XYZ Service Offering 2010-10-05
2011-001 Exemption of the “Authority” from the Payment of All Privilege, License and Excise Taxes Connected to Purchases of Tangible Personal Property for the Taxpayer’s Capital Improvement Project 2011-09-30
2011-002 Tax Exemptions – Real and Personal Property 2012-04-26
2012-001 Whether a Coal Refining Plant Qualifies as a “Pollution Control Facility” Under the Provisions of Ala. Code , §§ 40-23-4(16) and 40-23-62(18). 2012-09-04
2012-002 Whether the Sale of Two Products Used to Promote the Healing of Musculoskeletal Injuries and Diseases are Subject to Sales and Use Tax 2012-10-24
2015-001 Application of Alabama Sales & Use Tax to Corporate Reorganization Involving an Automotive Vehicle 2015-06-12
2015-002 Issuance of Alabama Certificate of Title After Manufactured Dwelling Sold As “Abandoned” Under Sections 35-12A-1 et Seq., Code of Alabama 1975 2016-03-08
2016-001 Tail gas furnace and steam co-generation equipment functioning to produce electricity that is sold into the grid is not exempt from sales and use tax as pollution control equipment but scrubber system purchased with purely pollution control function is qualified. 2017-02-06
2017-001 Whether the Taxpayer is authorized and permitted to carry forward any amount of the Investment Credit purchased from a Transferor under the Alabama Jobs Act that it cannot offset against its current year taxes for the same period of time the Transferor is authorized to carry forward the Investment Credit under the Transferor’s project agreement. 2017-06-01
2017-002 Acquisition of aircraft manufactured, sold, and delivered in Alabama for first use in interstate commerce outside of Alabama. 2017-07-14