The Alabama Retail Association opposes federal legislation that calls for a delay in the implementation of the U.S. Supreme Court’s ruling in South Dakota vs. Wayfair Inc. The high court’s June 21 decision overturned a requirement that retailers be “physically…
In its 2018 regular session, the Alabama Legislature again revised the state’s voluntary use tax program to further level the playing field between brick-and-mortar and online-only retailers. Stay tuned for more on April 17, when the U.S. Supreme Court delves…
Online marketplaces will either have to remit use tax or report sales made to Alabama consumers through third-party vendors under the latest revision to Alabama’s Simplified Seller Use Tax. Act No. 2018-539 by Rep. Rod Scott, D-Fairfield, and Sen. Trip Pittman, R-Daphne, takes…
More than 20 local alcohol bills became law in 2018. SUNDAY SALES Sunday sales can be permitted by resolution, ordinance, a majority vote of the governing body or referendum. These cities and counties received state legislative permission in 2018 to…
As it did in 2017, legislation to reduce business license costs specifically for pharmacists did not make it through the legislative process in 2018. That bill or broader business license reform could return in 2019. Other legislation that died in…
Beginning Jan. 1, 2020, any new or sales-tax delinquent beer, wine and tobacco retailer must purchase a one-time surety bond, under legislation Gov. Kay Ivey signed into law April 4, 2018. Act No. 2018-5o8 by Rep. Ron Johnson, R-Sylacauga, and Sen….
Beginning July 1, breweries can give away or sell their products on Sundays for on-premises consumption only, under Act No. 2018-513 by Rep. Anthony Daniels, D-Huntsville, and Sen. Bill Holtzclaw, R-Madison. Legislation that would have added breweries to the kinds…
The Alabama Legislature ended its 2018 regular session Thursday, four days early. The early departure allows lawmakers seeking re-election or election to another office to campaign in earnest for the June 5 primary. Those leaving public service started their retirement…
As of June 1, the licensing process for nonprofit organizations wishing to sell alcohol at fundraising events will be more streamlined. Gov. Kay Ivey signed HB414 by Rep. Craig Ford, D-Gadsden, on Thursday, March 29. It takes effect June 1. Under…
A new law settles refund and outstanding assessment issues arising from a 2013 Alabama Department of Revenue rule change. The rule related to multistate pass-through entities, such as LLCs, partnerships and S corporations. The Alabama Society of CPAs, the Revenue…