Alabama double weights sales factor, adopts market sourcing

myStateTaxOffice
Enacted Alabama legislation amends the state's Multistate Tax Compact provisions to double -weight the sales factor and adopts market-based sourcing provisions for certain sales of other than tangible personal property, effective for tax years beginning on or after December 31, 2010. Notably, the market sourcing provisions include a throw-out rule in certain situations where the market cannot be determined.


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