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The Alabama legislature recently made some of the state’s notoriously difficult sales tax rules slightly less burdensome.
The legislature has decided to adopt a centralized sales and use tax filing system which will allow Alabama businesses to file in one location rather than having to file separately with each and every local jurisdiction in which they did business. The central filing system should be implemented sometime in late 2013.
Secondly, a recent court ruling has clarified the definition of what creates nexus. While physical presence DOES create clear nexus, it has been determined that delivery alone or occasional sales by a single salesperson most likely will NOT create nexus within most local jurisdictions.
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