Bradley attorney Bruce Ely was quoted in Bloomberg Tax on a decision from the Alabama Department of Revenue to resume enforcing sales tax requirements for online and other out-of-state sellers starting October 1 in the wake of the Supreme Court’s decision in South Dakota v. Wayfair.
Delaying enforcement and giving online retailers “fair notice” is a good move by the revenue department, said Ely. Nevertheless, the underlying Alabama nexus statute deserves to be revisited, he added.
“I think it would be wise to update the statute during next legislative session and more closely parallel the South Dakota nexus statute,” Ely, who is a member of Bloomberg Tax's State Tax Advisory Board.
The complete article, “Alabama to Enforce Online Sales Tax Starting Oct.1,” appeared in Bloomberg Tax on July 6, 2018. (login required)