On June 10, 2013, TEI submitted comments to the Alabama Department of Revenue on its proposed local sales tax regulation governing seller collection responsibilities. The Institute's letter noted that the proposed regulation would create a more complicated system for determining and complying with sales and use tax obligations in Alabama, and urged the Department to abandon the proposed regulation and retain the existing well-established single nexus threshold for state and local sales taxes.
The letter was prepared under the aegis of TEI's State and Local Tax Committee, whose chair is Howard E. Grindle. Robert M. Ahonen of The Babcock & Wilcox Company contributed substantially to the development of TEI's comments. Daniel B. De Jong, TEI Tax Counsel, serves as legal staff liaison to the State and Local Tax Committee and coordinated the preparation of TEI's letter.