Instructor
Bruce Ely
Instructor
Bruce Ely is a partner in the Birmingham, Alabama office of the multistate law firm of Bradley Arant Boult Cummings LLP and founder of its SALT Practice Group. He represents taxpayers before various state and local government taxing authorities as well as the tax tribunals and circuit and appellate courts of Alabama and Mississippi, and before the Internal Revenue Service and U.S. Tax Court.
Mr. Ely is Past Co-Chair of the New York University (NYU) Institute on State and Local Taxation, a long-time Fellow of the American College of Tax Counsel, and has been listed in “Best Lawyers in America” and “Super Lawyers” for a number of years. Until recently, he also served as Co-Chair of the ABA Tax Section SALT Committee’s “Task Force on the State Implications of the New Federal Partnership Audit Rules” and co-authored a model conformity/RAR statute now being advocated to the states. He is also co-editor of the Bloomberg Tax “Pass-Through Entities Navigator” and serves as Alabama correspondent for both Tax Notes-State and Daily Tax Report. He is a longtime member of the State Tax Advisory Board for Bloomberg Tax and received Bloomberg’s “State Tax Author of the Year” Award in 2017 and its Franklin C. Latcham Distinguished Service Award in 2021.
With e-commerce and multistate transactions, sales and use tax is an area filled with many unanswered questions and complexities of concern to accountants. And Alabama's sales and use tax system is more complicated than most, since we are the only state that allows each municipality and county not only to levy but collect its own sales, use, rental and lodging taxes or to contract out that function to a private auditing firm. Handling these situations incorrectly can result in underpaid sales tax, sales tax paid needlessly or to the wrong jurisdiction, and possible penalties. This 8 hour course guides you in the right direction. You'll cover such vital topics as the latest tax nexus laws and Alabama rulings and regulations, the effect of interstate commerce, sales/use tax and e-commerce, nexus and interstate and intercounty sales, and specific rules for retailers, manufacturers and the service industry. Also updates on major items of tax legislation enacted during the Alabama Legislature's past session.