HB660
166544-1:n:03/30/2015:LFO-RR*/bdl HB660 By Representative Scott RFD Ways and Means General Fund Rd 1 12-MAY-15 SYNOPSIS: This bill, known as the Non-Nexus Use Tax Remittance Act, would provide an easily-accessible method for non-nexus sellers to remit, on behalf of their customers, a non-nexus sellers use tax on items delivered into Alabama. A BILL TO BE ENTITLED AN ACT Relating to non-nexus sellers use tax to establish an easily-accessible method for non-nexus sellers to remit, on behalf of their customers, use tax on items delivered into Alabama. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. Sections 40-23-191 through 40-23-200 are hereby added to Division 3 of Article 6 of Chapter 23 of Title 40 of the Code of Alabama 1975, as follows: §40-23-191. "This act shall be titled The Non-Nexus Use Tax Remittance Act. "§40-23-192. "For the purpose of this act, the following terms shall have the respective meanings ascribed to them in this section: "(1) DEPARTMENT. The...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB660.htm - 16K - Match Info - Similar pages
SB499
168582-1:n:04/29/2015:EBO-MEJ/mej SB499 By Senators Holley and Pittman RFD Governmental Affairs Rd 1 21-MAY-15 SYNOPSIS: This bill would authorize the incorporation of the Gulf State Park Improvements Financing Authority. This bill would authorize the authority to sell and issue from time to time its bonds not exceeding fifty million dollars ($50,000,000) in aggregate principal amount for the purpose of providing the funds necessary to construct and equip capital improvements at Gulf State Park in Baldwin County, Alabama, including capital improvements authorized by the provisions of Chapter 14E of Title 9 of the Code of Alabama, 1975. This bill would provide that the bonds issued by the authority pursuant to this act would be payable solely out of and secured by a pledge and assignment of certain designated revenues, including (i) certain tax revenues allocable to the Department of Conservation and Natural Resources from the state sales and use tax and the state tax on tobacco...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/SB499.htm - 36K - Match Info - Similar pages
HB453
163798-1:n:12/10/2014:FC/th LRS2014-3765 HB453 By Representatives Johnson (R) and Hurst RFD Local Legislation Rd 1 09-APR-15 A BILL TO BE ENTITLED AN ACT Relating to Coosa County; to amend Section 45-19-245 of the Code of Alabama 1975, providing for a tobacco tax; to further provide for distribution of the proceeds. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Section 45-19-245 of the Code of Alabama 1975, is amended to read as follows: §45-19-245. "(a) There is imposed upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products in Coosa County a county privilege, license, or excise tax in the following amounts: "(1) Five cents ($0.05) for each package of cigarettes, made of tobacco or any substitute therefor. "(2) Two cents ($0.02) for each cigar of any description made of tobacco or any substitute therefor, with the exception of the cigarette sized or near cigarette sized cigars which may be taxed at...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB453.htm - 6K - Match Info - Similar pages
HB586
168582-1:n:04/29/2015:EBO-MEJ/mej HB586 By Representatives McMillan, Faust, Shiver, Baker, Ainsworth, Gaston, Davis, Harper, Hill (M) and Greer RFD Economic Development and Tourism Rd 1 30-APR-15 SYNOPSIS: This bill would authorize the incorporation of the Gulf State Park Improvements Financing Authority. This bill would authorize the authority to sell and issue from time to time its bonds not exceeding fifty million dollars ($50,000,000) in aggregate principal amount for the purpose of providing the funds necessary to construct and equip capital improvements at Gulf State Park in Baldwin County, Alabama, including capital improvements authorized by the provisions of Chapter 14E of Title 9 of the Code of Alabama, 1975. This bill would provide that the bonds issued by the authority pursuant to this act would be payable solely out of and secured by a pledge and assignment of certain designated revenues, including (i) certain tax revenues allocable to the Department of Conservation and...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB586.htm - 36K - Match Info - Similar pages
HB593
168302-1:n:04/28/2015:LFO-RR*/bdl HB593 By Representative Johnson (K) RFD Ways and Means General Fund Rd 1 30-APR-15 SYNOPSIS: Existing law requires that sales of automobiles, motorcycles, trucks, truck trailers, or semi-trailers that will be registered or titled outside of Alabama, that are exported or removed from Alabama within 72 hours by the purchaser or his or her agent for first time use outside Alabama are not subject to the Alabama sales tax. This bill would amend this section thereby providing that such sales are subject to the Alabama automotive sales tax unless the state in which the purchaser will title or register the vehicle allows an Alabama resident to purchase a motor vehicle for first titling and registration in Alabama without the payment of tax to that state. This bill also provides for exclusions to the drive out provision and for the publication of a list of states that do not allow this provision. A BILL TO BE ENTITLED AN ACT To amend Section 40-23-2 of the Code...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB593.htm - 10K - Match Info - Similar pages
HB672
Rep(s). By Representative Warren HB672 ENROLLED, An Act, Relating to the Macon County Commission; authorizing the county commission to impose an excise tax on persons, corporations, partnerships, companies, agencies, associations, trusts, estates, and other entities engaged in the business of selling, distributing, storing, or withdrawing from storage, gasoline and motor fuel in Macon County in an amount not to exceed two cents ($0.02) per gallon and to provide for exception; to provide for the collection and payment of the tax and to provide the distribution of the funds derived therefrom; to authorize the county commission to make rules and regulations for the collection of the tax; to provide for the enforcement and to fix a penalty for the violation of this act. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. This act shall apply only to Macon County. Section 2. For the purposes of this act, the following terms shall have the following meanings: (1) COUNTY COMMISSION. The...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB672.htm - 12K - Match Info - Similar pages
SB486
SB486 By Senator Beasley ENROLLED, An Act, Relating to the Macon County Commission; authorizing the county commission to impose an excise tax on persons, corporations, partnerships, companies, agencies, associations, trusts, estates, and other entities engaged in the business of selling, distributing, storing, or withdrawing from storage, gasoline and motor fuel in Macon County in an amount not to exceed two cents ($0.02) per gallon and to provide for exception; to provide for the collection and payment of the tax and to provide the distribution of the funds derived therefrom; to authorize the county commission to make rules and regulations for the collection of the tax; to provide for the enforcement and to fix a penalty for the violation of this act. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. This act shall apply only to Macon County. Section 2. For the purposes of this act, the following terms shall have the following meanings: (1) COUNTY COMMISSION. The County...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/SB486.htm - 12K - Match Info - Similar pages
HB26
164145-1:n:01/19/2015:FC/th LRS2015-184 HB26 By Representative Johnson (R) RFD State Government Rd 1 03-MAR-15 SYNOPSIS: Under existing law, when a used automotive part or vehicle is taken as a credit on a new or rebuilt part or a vehicle, sales tax is due on the net difference in price, or when the used automotive part or core is later returned, the purchaser is generally refunded the value of the returned used part or core plus any sales tax originally paid. However, by exception in the law, when a used automotive battery is taken as a credit on a new battery, this provision does not apply and sales tax is due on the full purchase price of the new battery without regard to any credit for the return of the old battery. This bill would delete the above exception on the trade-in of a used automotive battery for a new battery. The sales tax due would be based on the net price of a new automotive battery less any credit for return of the old battery. A BILL TO BE ENTITLED AN ACT Relating...
alisondb.legislature.state.al.us/...ableinstruments/2015rs/bills/HB26.htm - 10K - Match Info - Similar pages
SB453
168764-1:n:05/05/2015:JLB/hh LRS2015-1898 SB453 By Senator Marsh RFD Tourism and Marketing Rd 1 05-MAY-15 SYNOPSIS: Under existing law, lotteries and gift enterprises are prohibited by Section 65 of the Constitution of Alabama of 1901. This bill proposes an amendment to Section 65 of the Constitution of Alabama of 1901 to establish an Alabama Lottery and the Alabama Lottery Corporation; to authorize and regulate gaming by the entities currently licensed to conduct pari-mutuel wagering at the four existing racetracks in Alabama where pari-mutuel wagering is currently legal; to levy a state gross receipts tax and a local gross receipts tax on gaming revenue of the racetracks; to levy a tax on vendors of gaming equipment; to provide for the disposition of lottery proceeds and state gaming tax proceeds; to create the Alabama Lottery and Gaming Commission to implement, regulate, and administer gaming and regulate and supervise the Alabama Lottery and Alabama Lottery Corporation; to...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/SB453.htm - 26K - Match Info - Similar pages
SB235
165081-1:n:03/02/2015:FC/agb LRS2015-832 SB235 By Senator Marsh RFD County and Municipal Government Rd 1 17-MAR-15 SYNOPSIS: This bill would authorize any Class 5 municipality to establish an expedited quiet title procedure to establish clear title to tax sale properties acquired from the State Land Commissioner pursuant to Chapter 10 of Title 40, Code of Alabama 1975. A BILL TO BE ENTITLED AN ACT Relating to Class 5 municipalities; to authorize Class 5 municipalities to file an expedited quiet title and foreclosure action in circuit court to establish clear title to abandoned tax sale properties within the corporate limits that are acquired from the State Land Commissioner pursuant to Chapter 10, Title 40, Code of Alabama 1975; and to provide for the procedure and due process for the action in circuit court. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. This act shall apply only in a Class 5 municipality and provides the exclusive procedure for an expedited quiet title and...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/SB235.htm - 12K - Match Info - Similar pages
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