Alabama

Are You Making Substantial Sales in Alabama? Economic Nexus Extended to Sales Tax Collection

Effective January 1, 2016, Alabama requires remote vendors to collect Alabama sales tax when exceeding $250,000 of sales, and either advertising or sending catalogs into the state. Ala. Reg. 810.6-2-.90.03. Although this provision is clearly unconstitutional based upon the U.S. Supreme Court’s decision in Quill Corp. v. North Dakota, 504 U.S. 298 (1992), Alabama seems... Read More