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  • What licenses and permits are necessary and what are the fees?

What licenses and permits are necessary and what are the fees?

City and County officials will determine what local licenses and permits are necessary. A variety of business privilege licenses are administered by the Alabama Department of Revenue which affect proprietorships, partnerships, and corporations as well as certain professions. Fees vary dependent upon the type of license required, and, in some cases, upon the population of the area where the business is located or upon the volume of business. It is important to be aware that one business may require several different types of business privilege licenses depending upon the services offered or products sold by the business.

Any addition (real or personal property) to a Qualifying existing industrial development property that equals the lesser of 30 percent of the original cost of the existing land, building, and equipment (industrial development property), or $2,000,000.

No. Section 11 of the act specifically states that no refunds will be granted or paid for tax years ending before January 1, 2020, related to the provisions of the act. As a result, no adjustments related to the decoupling from the federal changes to IRC Section 118 can be made to previously filed returns. No assessments will be issued, no refunds or credits will be granted, and no adjustment of any tax attributes such as Net Operating Losses can be made.

No. Section 11 of the act specifically states that no refunds will be granted or paid for tax years ending before January 1, 2020, related to the provisions of the act. As a result, no adjustments related to the decoupling from the federal GILTI provisions can be made to previously filed returns. No assessments will be issued, no refunds or credits will be granted, and no adjustment of any tax attributes such as Net Operating Losses can be made.

Yes. Act 2021-1 provides that “All business income shall be apportioned to this state by multiplying the income by the sales factor.” This apportionment formula will therefore apply to all income taxpayers with business income apportioned to this state for tax periods beginning on or after January 1, 2021, including those that are subject to the rules 810-27-1-.18.02 through 810-27-1-.18.07. For purposes of the single sales factor apportionment formula, these rules will continue to provide the appropriate procedures for these taxpayers to determine their sales that are attributable to Alabama.