Tuesday, August 18, 2015

ADOR Issues Controversial Regulation Taxing Out-of-State Vendors

Recently, the Alabama Department of Revenue issued a proposed regulation that requires out-of-state sellers who have no physical presence in the state (e.g., Amazon) to collect Alabama’s seller’s use tax from their Alabama customers and remit the tax to Alabama. 

Proposed Regulation 810-6-2-.90.03 applies to sellers having “a substantial economic presence” in Alabama.  That presence is defined as having retail sales of tangible personal property in Alabama that “exceed $250,000 per year.” 

A hearing is scheduled on the proposed rule on Wednesday, September 9, 2015, at 2:30 p.m. in Room 1203, First Floor, Gordon Persons Building, 50 N Ripley Street, Montgomery, Alabama.  If the proposed rule becomes final, it will be effective January 1, 2016.

No comments:

Post a Comment