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40-23-190
Section 40-23-190 Conditions for Remote Entity Nexus. (a) An out-of-state vendor has substantial
nexus with this state for the collection of both state and local use tax if: (1) The out-of-state
vendor and an in-state business maintaining one or more locations within this state are related
parties; and (2) The out-of-state vendor and the in-state business use an identical or substantially
similar name, tradename, trademark, or goodwill, to develop, promote, or maintain sales, or
the in-state business and the out-of-state vendor pay for each other's services in whole or
in part contingent upon the volume or value of sales, or the in-state business and the out-of-state
vendor share a common business plan or substantially coordinate their business plans, or the
in-state business provides services to, or that inure to the benefit of, the out-of-state
business related to developing, promoting, or maintaining the in-state market. (b) An out-of-state
vendor that is an eligible seller...
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40-23-194
Section 40-23-194 Discount. Eligible sellers may deduct and retain a discount equal to two
percent of the simplified sellers use tax properly collected and then remitted to the department
in a timely manner, provided that for tax periods beginning on or after January 1, 2019, the
allowance for discount shall not apply to any taxes collected and then remitted which are
in excess of four hundred thousand dollars ($400,000). The department is authorized to prescribe
rules for administering the discount. No discount shall be allowed for any taxes which are
not timely reported and remitted to the department pursuant to program procedures. (Act 2015-448,
p. 1443, §1; Act 2018-539, §1.)...
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40-23-4.2
Section 40-23-4.2 Food stamp purchases exempt. (a) As used in this section the following terms
shall have the following meanings: (1) FOOD STAMPS. The stamps provided by the United States
Department of Agriculture for issuance to qualified recipients under the federal Food Stamp
Act, 7 U.S.C. §2011 et seq. (2) FOOD STAMP SALES TAX AMENDMENT. Section 1505 of the Food
Security Act of 1985 (Public Law 99-198) which amended 7 U.S.C. §2013(a) and provides that
a state may not participate in the food stamp program if state or local taxes are collected
on purchases of food made with food stamps. (b) It is hereby declared by the Legislature that
this exemption is enacted in response to the coercive threat of Congress contained in the
Food Stamp Sales Tax Amendment in order to insure that all eligible citizens within the State
of Alabama will continue to receive food stamp benefits; that the State of Alabama has challenged
the constitutionality of the Food Stamp Sales Tax Amendment and the...
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16-6D-8
Section 16-6D-8 Tax credits; Failing Schools Income Tax Credit Account. (a) To provide educational
flexibility and state accountability for students in failing schools: (1) For tax years beginning
on and after January 1, 2013, an Alabama income tax credit is made available to the parent
of a student enrolled in or assigned to attend a failing school to help offset the cost of
transferring the student to a nonfailing public school or nonpublic school of the parent's
choice. The income tax credit shall be an amount equal to 80 percent of the average annual
state cost of attendance for a public K-12 student during the applicable tax year or the actual
cost of attending a nonfailing public school or nonpublic school, whichever is less. The actual
cost of attending a nonfailing public school or nonpublic school shall be calculated by adding
together any tuition amounts or mandatory fees charged by the school to the student as a condition
of enrolling or of maintaining enrollment in the...
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41-29-334
Section 41-29-334 Alignment of training and instruction; development of Alabama Industry Recognized
and Registered Apprenticeship model. (a) The Alabama Office of Apprenticeship, in consultation
with the Governor's Office of Education and Workforce Transformation, the P-20W Council, the
Alabama Workforce Council Committee on Credentialing and Career Pathways, the State Department
of Education, the Alabama Community College System, the Alabama Workforce Council, the regional
workforce councils, the State Workforce Development Board, and the local workforce development
boards, to the maximum extent practicable and permissible under state and federal law, shall
align the required technical instruction and on-the-job training required for the completion
of registered and industry-recognized apprenticeship programs in the state offered to career
and technical education concentrators, to the regional and statewide lists of in-demand career
pathways credentials, and to the two-prong career...
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16-16A-7
Section 16-16A-7 Additional findings; bonds authorized; procedures. (a) The Legislature finds
that the number of students attending the several school systems located in those areas of
North Alabama that will be directly impacted by the 2005 BRAC and Subsequent BRAC Actions
will collectively increase by an estimated 9,000 students. As a result, there will be a need
for the construction of additional school facilities as well as the renovation of existing
school facilities. The Legislature also finds that the 2005 BRAC and Subsequent BRAC Actions
will have a positive impact on future receipts to the Education Trust Fund, as the significant
population growth in North Alabama will increase sales, income, and other tax collections.
Thus, it is an efficient use of state funds to allow such revenue growth to help pay for capital
improvement costs associated with BRAC-related school construction. (b) The Alabama Public
School and College Authority is hereby authorized to sell and issue its...
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8-26B-2
Section 8-26B-2 Definitions. In this chapter: (1) "Agency contract" means an agreement
in which a student athlete authorizes a person to negotiate or solicit on behalf of the athlete
a professional-sports-services contract or endorsement contract. (2) "Athlete agent":
(A) means an individual, whether or not registered under this chapter, who: (i) directly or
indirectly recruits or solicits a student athlete to enter into an agency contract or, for
compensation, procures employment or offers, promises, attempts, or negotiates to obtain employment
for a student athlete as a professional athlete or member of a professional sports team or
organization; (ii) for compensation or in anticipation of compensation related to a student
athlete's participation in athletics: (I) serves the athlete in an advisory capacity on a
matter related to finances, business pursuits, or career management decisions, unless the
individual is an employee of an educational institution acting exclusively as an...
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40-23-197
Section 40-23-197 Disposition of funds. (a) The proceeds of simplified sellers use tax paid
pursuant to this part shall be appropriated to the department, which shall retain the amount
necessary to fund the administrative costs of implementing and operating the program and to
cover the amounts paid for refunds authorized in Section 40-23-196. The balance of the amounts
collected shall be distributed as follows: (1) Fifty percent to the State Treasury and allocated
75 percent to the General Fund and 25 percent to the Education Trust Fund. (2) Twenty-five
percent to each county in the state on a prorated basis according to population as determined
in the most recent federal census prior to the distribution. (3) Twenty-five percent of funds
to be distributed to each municipality in the state on a prorated basis according to population
as determined in the most recent federal census prior to the distribution. (b) Effective for
tax periods beginning on or after January 1, 2019, the net...
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40-29B-3
Section 40-29B-3 General criteria. (a) The department shall develop and implement a tax amnesty
program in accordance with this chapter. The commissioner may adopt rules necessary for the
implementation and administration of the program. The commissioner shall publicize the program
in order to maximize public awareness of and participation in the program. The commissioner
may publicize the program by contracting with any advertising agency within or outside the
state and use public service announcements, pamphlets, mail notices, and print, television,
and radio announcements. The publications shall operate to increase public awareness that
the program will provide amnesty for taxpayers who have not been contacted by the department
in the past two years concerning the tax type for which amnesty is being applied. (b) The
tax amnesty program shall be effective for the period beginning July 1, 2018, and ending on
September 30, 2018. The program shall apply to all taxes administered by the...
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40-29B-4
Section 40-29B-4 Eligibility. (a) Notwithstanding any provision of law to the contrary, and
except as provided in subsection (b) of Section 40-29B-3, the following taxes are eligible
for amnesty: (1) Taxes due prior to January 1, 2017. (2) Taxes for taxable periods that began
before January 1, 2017. (b) Participation in the amnesty program shall be conditioned upon
the agreement of the taxpayer to waive any right to protest or initiate an administrative
or judicial proceeding. The agreement shall apply only to the specific tax and the tax period
for which amnesty is granted. (c) Amnesty may be granted only for eligible taxes to eligible
taxpayers who have not been contacted by the department in the past two years concerning the
tax type for which amnesty has been applied and who apply for amnesty during the amnesty period
prescribed by this chapter. Amnesty applications must be submitted in an electronic manner
as prescribed by the department. (d) Amnesty applications shall include a...
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