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.

파트너십은 앨라배마에 대해 다음 임계값을 초과하는 과세 기간 동안 "실질적인 연결"을 갖는 것으로 간주됩니다.

• 과세 연도의 경우 2015년 1월 1일 – 2018년 12월 31일:
  • $50,000 of property;
  • $50,000 of payroll;
  • $500,000 of sales; or
  • 25 percent of the total property, total payroll, or total sales.
• 2019년 1월 1일 이후에 시작되는 과세 연도의 경우:
  • $54,000 of property;
  • $54,000 of payroll;
  • $538,000 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.