The Alabama Department of Revenue (DOR) proposed a rule regarding unabated state construction-related transaction tax on certain construction inputs used in projects that receive tax abatements. The proposed rule clarifies the scope, rate, and compliance obligations under Act 2025-84. Comments on the proposed rule are due by June 9. [Ala. Dep’t of Revenue, Proposed Reg. Section 810-6-4-22.01, 04/30/26 Ala. Admin. Monthly]
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