Under current Alabama law interpretations, two companies can be owned by the same parent company and be treated as two separate companies for sales and use tax collection responsibilities. One company having nexus in Alabama does not require that another company owned by the same parent company automatically have nexus within the state. If the two companies truly operate independently of each other, each company will be evaluated separately to determine if they have nexus in Alabama. (Revenue Ruling No. 03-001, August 4, 2003.)