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HB631
167553-2:n:04/16/2015:JET/th LRS2015-1564R1 HB631 By Representative Ford RFD Local Legislation
Rd 1 07-MAY-15 A BILL TO BE ENTITLED AN ACT Relating to Etowah County; to amend Section 45-28-244.01,
Code of Alabama 1975, relating to the levy, collection, and distribution of the proceeds of
a county sales and use tax; to further provide for the distribution of the proceeds. BE IT
ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Section 45-28-244.01, Code of Alabama 1975,
is amended to read as follows: §45-28-244.01. "(a) In Etowah County, there is levied
a one cent ($0.01) county sales and use tax in all areas of the county, which may become effective
no sooner than January 1, 1996. "(b) The tax shall parallel the state sales and use taxes
including exemptions therefrom and enforcement proceedings therefor. The Etowah County Commission
may administer and collect this tax, or contract with a private entity or the State Department
of Revenue to administer and collect this tax, and provide...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB631.htm - 8K - Match Info - Similar pages
SB437
SB437 By Senators Pittman, Dial, Bussman, Holtzclaw, Chambliss, Sanford, Marsh, Williams, Reed,
Ross and Smitherman ENROLLED, An Act, Relating to simplified sellers use tax to establish
an easily-accessible method for eligible 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 40-23-199 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. "(a) This act shall
be titled The Simplified Seller Use Tax Remittance Act. "(b) For the purpose of this
act, the following terms shall have the respective meanings ascribed to them in this section:
"(1) DEPARTMENT. The Alabama Department of Revenue. "(2) ELIGIBLE SELLER. An individual,
trust, estate, fiduciary, partnership, limited liability company, limited liability partnership,
corporation or other legal entity that sells tangible personal property or a...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/SB437.htm - 15K - Match Info - Similar pages
HB570
168123-1:n:04/24/2015:LFO-HP/ccd HB570 By Representative Knight RFD Ways and Means Education
Rd 1 28-APR-15 SYNOPSIS: Under existing law, the state imposes sales or use taxes upon certain
persons, firms, or corporations. Sales of certain items are taxed at a reduced rate. Sales
of other items are exempt from the taxes. This bill would phase out the state sales and use
taxes on food over a four-year period by reducing the rates by one percentage point per year
beginning September 1, 2015. A BILL TO BE ENTITLED AN ACT To phase out the state sales and
use taxes on food by reducing the rates by one percentage point per year beginning September
1, 2015 and to exempt sales of food from the sales and use taxes beginning September 1, 2018.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. For purposes of Section 2 of this
act, the following terms are defined as follows: (1) FOOD. Food as defined in 7 U.S.C §2011,
et seq., for the purposes of the federal Supplemental Nutrition Assistance...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB570.htm - 3K - Match Info - Similar pages
HB553
165145-1:n:03/04/2015:LFO-HP/bdl HB553 By Representative Johnson (K) RFD Ways and Means Education
Rd 1 23-APR-15 SYNOPSIS: Currently, an administrative discount is provided for a supplier
or permissive supplier who timely files a return for aviation gasoline tax, gasoline tax,
motor fuels (diesel) tax and motor carrier fuel tax. Also, a discount is provided for aviation
gasoline tax, gasoline tax, motor fuels (diesel) tax and motor carrier fuel tax when a licensed
distributor or importer timely pays tax due to supplier or permissive supplier. An administrative
discount is applied to aviation gas tax, gasoline tax, motor fuels (diesel) tax and motor
carrier fuel taxes when a supplier or permissive supplier timely files return for payments
not previously remitted. Currently, authorized sales tax licensees are also provided a discount.
An administrative discount is given on contractors gross receipts to contractors that file
returns timely each month. A discount is applied to timely...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB553.htm - 16K - Match Info - Similar pages
HB205
165462-1:n:03/10/2015:LLR/agb LRS2015-986 HB205 By Representatives McCampbell, Knight and Daniels
RFD Ways and Means Education Rd 1 10-MAR-15 SYNOPSIS: Under existing law, the state imposes
sales and use taxes upon certain persons, firms, or corporations. The amount of the taxes
ranges from one and one-half to four percent of the gross proceeds of the sale or consumption
of various types of tangible personal property. The state also imposes a sales tax on the
operation of places of amusement or entertainment. Counties and municipalities impose various
additional sales and use taxes. Certain entities are exempted from state, county, or local
sales and use taxes. This bill would exempt the Most Worshipful Prince Hall Grand Lodge F.&A.M.
of Alabama from any state, county, and municipal sales and use taxes. A BILL TO BE ENTITLED
AN ACT To exempt the Most Worshipful Prince Hall Grand Lodge F.&A.M. of Alabama from the
payment of all state, county, and municipal sales and use taxes. BE IT...
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HB24
164365-1:n:01/28/2015:LLR/th LRS2015-215 HB24 By Representative Drake RFD Ways and Means Education
Rd 1 03-MAR-15 SYNOPSIS: Under existing law, the state imposes sales and use taxes upon certain
persons, firms, or corporations. The amount of the taxes ranges from one and one-half to four
percent of the gross proceeds of the sale or consumption of various types of tangible personal
property. The state also imposes a sales tax on the operation of places of amusement or entertainment.
Counties and municipalities impose various additional sales and use taxes. Certain entities
are exempted from state, county, or local sales and use taxes. This bill would exempt Three
Hots and a Cot, Inc., from any state, county, and municipal sales and use taxes. A BILL TO
BE ENTITLED AN ACT To exempt Three Hots and a Cot, Inc., from the payment of all state, county,
and municipal sales and use taxes. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1.
Three Hots and a Cot, Inc., is exempted from paying...
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HB569
168118-1:n:04/22/2015:LFO-HP/ccd HB569 By Representative Knight RFD Ways and Means Education
Rd 1 28-APR-15 SYNOPSIS: Under existing law, the state imposes sales or use taxes upon certain
persons, firms, or corporations. Sales of certain items are taxed at a reduced rate. Sales
of other items are exempt from the taxes. This bill would exempt sales of food from the sales
and use taxes beginning September 1, 2015. A BILL TO BE ENTITLED AN ACT To exempt sales of
food from the sales and use taxes beginning September 1, 2015. BE IT ENACTED BY THE LEGISLATURE
OF ALABAMA: Section 1. For purposes of Section 2 of this act, the following terms are defined
as follows: (1) FOOD. Food as defined in 7 U.S.C §2011, et seq., for the purposes of the
federal Supplemental Nutrition Assistance Program regardless of where or by what means food
is sold. In the event that the federal Supplemental Nutrition Assistance Program definition
no longer exists, the Legislature shall provide a new definition of food...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB569.htm - 2K - Match Info - Similar pages
SB286
165295-2:n:03/05/2015:LLR/cj LRS2015-925 SB286 By Senator Glover RFD Finance and Taxation Education
Rd 1 19-MAR-15 SYNOPSIS: Under existing law, the state imposes sales and use taxes upon certain
persons, firms, or corporations. The amount of the taxes ranges from one and one-half to four
percent of the gross proceeds of the sale or consumption of various types of tangible personal
property. The state also imposes a sales tax on the operation of places of amusement or entertainment.
Counties and municipalities impose various additional sales and use taxes. Certain entities
are exempted from state, county, or local sales and use taxes. This bill would exempt A Servant's
Love, Incorporated, from any state, county, and municipal sales and use taxes. A BILL TO BE
ENTITLED AN ACT To exempt A Servant's Love, Incorporated, from the payment of all state, county,
and municipal sales and use taxes. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1.
A Servant's Love, Incorporated, is...
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SB474
169166-1:n:05/11/2015:LLR/mfc LRS2015-1942 SB474 By Senator Waggoner RFD Finance and Taxation
Education Rd 1 14-MAY-15 SYNOPSIS: Under existing law, the state imposes sales and use taxes
upon certain persons, firms, or corporations. The amount of the taxes ranges from one and
one-half to four percent of the gross proceeds of the sale or consumption of various types
of tangible personal property. The state also imposes a sales tax on the operation of places
of amusement or entertainment. Counties and municipalities impose various additional sales
and use taxes. Certain entities are exempted from state, county, or local sales and use taxes.
This bill would exempt the Birmingham Botanical Gardens from any state, county, and municipal
sales and use taxes. A BILL TO BE ENTITLED AN ACT To exempt the Birmingham Botanical Gardens
from the payment of all state, county, and municipal sales and use taxes. BE IT ENACTED BY
THE LEGISLATURE OF ALABAMA: Section 1. The Birmingham Botanical Gardens is...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/SB474.htm - 1K - Match Info - Similar pages
SB94
164430-1:n:02/03/2015:LLR/tj LRS2015-386 SB94 By Senator Waggoner RFD Finance and Taxation
Education Rd 1 03-MAR-15 SYNOPSIS: Under existing law, the state imposes sales and use taxes
upon certain persons, firms, or corporations. The amount of the taxes ranges from one and
one-half to four percent of the gross proceeds of the sale or consumption of various types
of tangible personal property. The state also imposes a sales tax on the operation of places
of amusement or entertainment. Counties and municipalities impose various additional sales
and use taxes. Certain entities are exempted from state, county, or local sales and use taxes.
This bill would exempt Trips for Kids Birmingham from any state, county, and municipal sales
and use taxes. A BILL TO BE ENTITLED AN ACT To exempt Trips for Kids Birmingham from the payment
of all state, county, and municipal sales and use taxes. BE IT ENACTED BY THE LEGISLATURE
OF ALABAMA: Section 1. Trips for Kids Birmingham is exempted from paying or...
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