Section 40-18-31.2, Code of Ala. 1975, creates the factor presence standard for business activity in the state to determine nexus for business income tax, business privilege tax and financial institution excise tax. The section stipulates that the threshold amounts may be adjusted periodically consistent with the Consumer Price Index.

Bei einer Personengesellschaft wird davon ausgegangen, dass sie in dem Steuerzeitraum, in dem sie die folgenden Schwellenwerte für Alabama überschreitet, einen "wesentlichen Nexus" hat:

• Für die Steuerjahre vom 1. Januar 2015 bis 31. Dezember 2018:
  • $50,000 of property;
  • $50,000 of payroll;
  • $500,000 of sales; or
  • 25 percent of the total property, total payroll, or total sales.
• Für Steuerjahre, die am oder nach dem 1. Januar 2019 beginnen:
  • $54,000 of property;
  • $54,000 of payroll;
  • $538,000 of sales; or
  • 25 percent of the total property, total payroll, or total sales.
• For tax years beginning on or after January 1, 2022:
  • $60,000 of property;
  • $60,000 of payroll;
  • $596,000 of sales; or
  • 25 percent of the total property, total payroll, or total sales.
• For tax years beginning on or after January 1, 2023:
  • $64,000 of property;
  • $64,000 of payroll;
  • $635,000 of sales; or
  • 25 percent of the total property, total payroll, or total sales.

Partnerships organized in Alabama or commercially domiciled in this state have substantial nexus in Alabama.

If a partnership’s (not organized or commercially domiciled in Alabama) activities do not exceed the standard of “mere solicitation of sales” that fall under the protection of PL 86-272, the factor presence nexus standards established for tax years beginning January 1, 2015, and after will not apply.

For assistance in determining nexus and filing responsibilities of a partnership in Alabama, complete the Nexus Questionnaire online at My Alabama Taxes in the Businesses panel.