Alabama Reports & Information

NEWS & MEDIA

The Latest News from CTJ's Tax Justice Blog

• Quick Hits in State News: Decades-Old Tax Breaks Getting a Closer Look, Getting Real about Regressivity, and More - 07/2012
• Quick Hits in the State News: Taxes Don't Scare Millionaires, and More - 03/2012
• New Graphics: State Gas Taxes at Historic Lows, and Dropping - 01/2012



ITEP in the News

• Alabama 13: Taxing the Dinner Table - 05/2013
• Anniston (AL) Star: Alabama makes the 'Terrible Ten' because we are not fair Read more: Anniston Star - Alabama makes the 'Terrible Ten' because we are not fair - 02/2013
• Birmingham Business Journal: Alabama tax system lands in 'terrible 10' - 01/2013
• Montgomery Advertiser: Alabama's tax system among most regressive in nation, says report - 01/2013
• The Huntsville Times: Looking for a spare $1 billion - 09/2012



ITEP Numbers and Reports

• Who Pays? (Fourth Edition) - 01/2013
• Does Alabama's Tax System "Redistribute Wealth"? - 04/2010
• Alabama Arise: The State of Working Alabama 2009 - 11/2009
• Alabama Arise: The 2009 Tax Fairness Amendment: Answers to Some Common Questions - 03/2009
• Analysis of the Distributional Impact of HB 577 and HB 578 - 04/2001






RESOURCES




State Tax & Revenue Information

• Alabama Department of Revenue
• Alabama Department of Finance - Executive Budget Office
• Alabama Department of Revenue - Tax Incentives for Industry
• Alabama Legislative Fiscal Office



Tax Expenditure Reports

• None



State Statutes & Legislation

• Code of Alabama 1975
• Constitution of Alabama 1901
• Alabama Legislative Information System Online (ALISON)



State Tax Forms

• Individual, Corporate, and Business Privilege Tax Forms
• Sales Tax Forms
• Property Tax Forms





ORGANIZATIONS



• Alabama Arise
• Center for a Better South

Alabama
By the Numbers

Below is a snapshot of key features of Alabama's tax system. (Scroll Down) State & Local Revenue (FY10) General Revenue, Own-Source (GROS): $23.9 billion General Revenue as a Share of Income: 15.0% Tax Revenue: $13.3 billion Tax Revenue as Share of income: 8.3% Personal Income Tax (Share of Tax Revenue): 20.3% (30 out of 51) Corporate Income Tax (Share of Tax Revenue): 3.2 % ( 17 out of 51) Sales & Excise Tax (Share of Tax Revenue): 47.5 % ( 9 out of 51) Property Tax (Share of Tax Revenue): 19.4 % ( 49 out of 51) Other Taxes (Share of Tax Revenue): 8.0 % (11 out of 51) Personal Income Tax Features (2012) Range of Tax Rates: 2.0% - 5.0% Standard Deduction: Maximum: $2,500 ($7,500 for Married Couples); Mininum: $2,000 ($4,000 for Married Couples) Personal Exemption: $1,500 Dependent Exemption: $300 - $1,000 Earned Income Tax Credit (EITC): None Deduction for federal income taxes paid Standard deduction phases out for high income levels Corporate Income Tax Features (2012) Range of Tax Rates: 6.50% Income Level at Which Top Rate Applies: All Combined Reporting: No Apportionment Factor (Payroll): 25% Apportionment Factor (Property): 25% Apportionment Factor (Sales): 50% Sales Tax Features (2012) State Sales Tax Rate: 4.00% Average Local Sales Tax Rate: 4.25% Average Combined State & Local Sales Tax Rate: 8.25% State Sales Tax Treatment of Groceries: Taxed at regular rate with no offsetting relief Local Sales Tax Treatment of Groceries: Taxed Number of Services Taxed: 37 out of 168 surveyed Streamlined Sales Tax Membership: No Sales tax holiday offered in 2012 Property Tax Features (2012) Provides one of the largest property tax homestead exemptions in the country. Comparatively low property taxes. Other Tax & Revenue Features (2012) Gasoline Tax Rate (per gallon): $0.209 Diesel Tax Rate (per gallon): $0.219 Cigarette Tax Rate (per pack): $0.425 Estate or Inheritance Tax: No Net Lottery Sales Per Capita: N/A Tax Policy Oversight Tax Expenditure Report: None Tax Incidence Analysis Capability: Personal income tax only Last Updated October 4, 2012 Sources & Glossary