State and Local Tax (SALT) attorney Bruce Ely was quoted in Bloomberg BNA on an Alabama Court of Civil Appeals ruling that affirmed a trial court decision to deny the Department of Revenue’s motion for summary judgment and set aside a final sales tax assessment against Omni.
Ely explained that the DOR based its case in Omni on administrative law judge rulings in its favor; the court “politely reminded the department that it cannot rely on three ALJ rulings when there are Alabama appellate court rulings to the contrary.” Ely said the ruling has potential implications beyond just the particular facts of this case and the field of commercial photography.
“The Court blurred the distinction, if there is any now, between the learned profession exemption and the true object test, but came to the right result,” he said.
The complete article, “Photographers and Sales Tax Don’t Click, Alabama Court Says,” appeared in Bloomberg BNA on May 3, 2016. (login required)