Alabama DOR Withdraws Amendment to Tax Digital Transmissions


Stephen Kranz, who had objected to a potential Alabama tax on digital transmissions because “streaming music and video is not tangible personal property or an enumerated service … [and] is not taxable under Alabama law,” praised the Revenue Commissioner’s decision to drop the proposal. But Mr. Kranz expressed “concern” that the Commissioner “may be threatening to impose the tax retroactively on companies even though there is no basis in the law to do so.”