State and Local Tax (SALT) attorney Bruce Ely was quoted in Bloomberg BNA on a bill that would require out-of-state sellers to report their sales into Alabama and notify customers of use-tax obligations. S.B. 86, which is awaiting the signature of Gov. Robert Bentley, would authorize the Alabama Department of Revenue to implement sales tax reporting and notification rules and would apply to sellers who don't collect and remit Alabama sales tax or participate in the state's simplified remittance program.
“The passage of the bill doesn't surprise me, but the incredibly broad scope of the Department's authority to prescribe the notice and reporting requirements does concern me a bit,” Ely said. Assuming the revenue department follows the state's procedures for issuing proposed regulations, that process “will give out-of-state vendors and practitioners an opportunity for some input,” Ely added.
The complete article, “Online Tax Reporting Bill Moves to Alabama Governor,” appeared in Bloomberg BNA on March 15, 2017. (login required)