September 28, 2021

Volume XI, Number 271

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September 27, 2021

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Alabama Department of Revenue Proposes Sales/Use Tax Regulations to Unify Casual Sale Rules

The Alabama Department of Revenue (ADOR) proposed sales/use tax regulations last month to unify the various casual sale, used, and secondhand property taxation rules into one rule.  Under Alabama law, casual or isolated sales by persons not engaged in the business of selling are not required to be reported to the ADOR.  As with the current regulations, the new regulation will provide that casual sales of automotive vehicles, motorboats, truck trailers, trailers, semitrailers, travel trailers, manufactured homes, and secondhand and used property by a person engaged in the business of selling such property would be subject to sales and use taxes.  The new regulation will also continue to provide that tangible personal property purchased outside of Alabama is not subjected to Alabama’s use tax when brought into Alabama if purchased from a person not engaged in the business of selling that property.

The  new proposed regulations and related ADOR Notices of Action can be found here:

Repeal of 810-6-1-.183

ADOR Notice of Action

Repeal of 810-6-1-.33 and New Rule

ADOR Notice of Action

© 2021 Jones Walker LLPNational Law Review, Volume XI, Number 256
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About this Author

Walt Terry Associate Birmingham Tax Practice
Associate

Prior to joining Jones Walker, Walt drafted wills, trusts, and estate planning documents, and helped clients with probate and estate administration. He also assisted a range of business clients with formation, dissolution, mergers and acquisitions, and many other corporate transactions.

While in law school, Walt served as a site coordinator for the Volunteer Income Tax Assistance Program (VITA) and as a legal intern for the Mississippi Secretary of State’s Public Lands Division, where he drafted memoranda and conducted research. Prior to beginning his legal career, Walt worked in...

205-244-5239
Matthew Mantle, State, Local Tax, Louisiana, Jones Walker Law FIrm
Partner

Matthew Mantle is a partner in the firm’s Tax & Estates Practice Group and practices with the State & Local Tax Team out of the firm's New Orleans office.

Matt concentrates primarily on state and local tax matters in Louisiana, Alabama, and on a multistate basis, representing firm clients throughout the Gulf South in all areas of state and local tax. His practice includes tax and business planning, audits, administrative appeals, judicial appeals, identification and utilization of tax incentives, governmental relations, and tax legislation. He has also represented firm...

504.582.8418
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