Mark Your Calendars....Alabama's Back-to-School Sales Tax Holiday is set Aug. 2-Aug. 4, 2013.  Read more about Alabama's Back-to-School STH here.

June Rule Hearings....Be sure to check out the list of ADOR proposed rules here. APA rule hearings are scheduled on June 11, June 13, and June 18.

Be Sure to Insure....Real-time mandatory liability insurance verification is here. Read more about it here.

Looking for the Certificate of Compliance for your Secretary of State filing?....To download an application, click here or call the ADOR at (334) 242-1189 to request an application.  To learn more about the requirements associated with a foreign company's closing or withdrawal from business activity, visit the Alabama Secretary of State's Office at http://www.sos.state.al.us/downloads/corpForms.aspx.

Alabama Schedule Partnership Add-Back (PAB) Reminder....If a Subchapter K entity makes interest/intangible payments to a related member, Form PAB should be completed and attached to the Alabama Form 65 return. Questions? Contact ADOR's Pass-Through Unit at 334.242.1033.

2013 Individual Income Tax Filing Season Info....It's all here.

Important Changes in Motor Fuel Taxation....Effective Oct. 1, 2012, Alabama changed the way it taxes motor fuels. Act 2011-565, passed during last year's legislative session, moves the point of taxation of motor fuels from the "distributor level" to the "terminal rack level" or to the point when the fuels are imported into Alabama. Read the Press Release for more information.

Irrigation Equipment Tax Credit....Act 2012-391 allows an income tax credit for the purchase and installation of irrigation equipment. The credit is available for all tax years beginning after Dec. 31, 2011. See the FAQs for more information.

More Taxes Added to ADOR's Electronic Filing Lineup....The ADOR notified business taxpayers of its plans to move various severance-related and fee-related business taxes to its electronic filing platform.  Effective Sept. 1, 2012, business taxpayers filing these taxes will be required to electronically file their returns by accessing the department's internet portal, My Alabama Taxes, or MAT. View a copy of the department's Notice to Taxpayers.

MV Regulatory License Applications Submitted Electronically....Effective Aug. 1, 2012, all regulatory license applications for new and used motor vehicle dealers, wholesalers, reconditioners, and rebuilders must be submitted electronically, using the department's new licensing program. View the Notice for more information.

Prepaid Wireless 9-1-1 Service Charge....The Alabama Department of Revenue (ADOR) reminded Alabama retailers and Alabama Commercial Mobile Radio Service (CMRS) providers recently of the new reporting requirements, related to the Prepaid Wireless 9-1-1 Service Charge, that take effect Sept. 1, 2012. Read the Press Release for more information.

Alabama Streamlined Sales and Use Tax Commission Issues Preliminary Report Aug. 3....The Alabama Streamlined Sales and Use Tax Commission issued its preliminary report of the Alabama Streamlined Sales and Use Tax Commission Amendments to the Code of Alabama 1975 for Compliance with Streamlined Sales and Use Tax Agreement on Aug. 3, 2012.  Download a copy of the Preliminary Report.

Items Used for Diabetes Treatment Exempt from Tax....The Alabama Department of Revenue (ADOR) recently notified business taxpayers who sell prescribed diabetic supplies that effective Aug. 1, 2012, these products and supplies are exempt from state and local sales and use tax taxes. View a copy of Act 2012-309 and the Alabama Department of Revenue's Notice to Taxpayers.

Tobacco Tax Returns Go "Paperless"....Effective July 1, 2012, business taxpayers filing the Monthly State Tobacco Tax Return by Tobacco Distributors (Form TOB:OTP) and the Monthly County Tobacco Tax Return (TOB:TTCO-A) are required to file their returns electronically.  Read the Press Release for more information.

Alabama Streamlined Sales and Use Tax Commission Issues Report....On Feb. 13, 2012, the Alabama Streamlined Sales and Use Tax Commission issued its report as required by Act 2011-563.  Download a copy of the report here: Alabama Streamlined Sales and Use Tax Commission Report.

Failure to Pay Penalty Reminder....Act 2009-144, effective March 24, 2009, imposes a failure to timely pay penalty.  This new penalty applies to any tax amount that was required to be shown on any tax return, if the tax remains unpaid after 30 calendar days from the date the department notifies the taxpayer of the unpaid amount.

Important Withholding Tax Reminder....Accountants or tax filing services who file withholding tax returns and payments on behalf of employers must register with the ADOR as a bulk filer and must utilize their bulk filer registration when filing withholding tax returns on behalf of their clients.