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
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
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
HB533
167109-1:n:04/15/2015:LFO-KF/bdl HB533 By Representatives Ainsworth, Henry, Farley, Moore (B), Mooney, Williams (P), Fridy, Holmes (M), Wingo, Greer, Wilcox and Butler RFD Ways and Means Education Rd 1 21-APR-15 SYNOPSIS: This bill would amend Sections 2-21-24, 2-22-9, 2-23-5, 2-26-15, 8-17-91, 9-13-84, 10A-1-4.31, 22-21-24, 22-21-46, 22-27-17, 22-30B-2.1, 22-40A-15, 27-4-2, 27-4A-3, 28-3-74, 28-3-184, 28-3-200, 28-3-201, 28-3-202, 28-3-203, 28-3-204, 28-7-16, 32-2-8, 32-6-5, 32-6-6.1, 32-6-49.19, 32-8-6, 33-5-10, 38-4-12, 38-4-12.1, 38-4-13, 40-1-31, 40-8-3, 40-12-246.1, 40-12-318, 40-17-223, 40-17-360, 40-21-51, 40-21-87, 40-21-107, 40-21-123, 40-23-2, 40-23-35, 40-23-50, 40-23-61, 40-23-77, 40-23-85, 40-23-108, 40-23-174, 40-25-23, and 40-26-20 Code of Alabama 1975, to provide further for the distribution of state tax revenues. A BILL TO BE ENTITLED AN ACT To amend Sections 2-21-24, 2-22-9, 2-23-5, 2-26-15, 8-17-91, 9-13-84, 10A-1-4.31, 22-21-24, 22-21-46, 22-27-17, 22-30B-2.1,...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB533.htm - 173K - Match Info - Similar pages
SB130
164890-2:n:04/14/2015:LFO-RR*/bdl SB130 By Senator Sanford RFD County and Municipal Government Rd 1 03-MAR-15 SYNOPSIS: This bill would allow the filing and remittance of county and municipal lodgings tax through the ONE SPOT filing system and provide a uniform due date for local taxes eligible to be filed through the ONE SPOT filing system. A BILL TO BE ENTITLED AN ACT To amend Sections 40-23-240 and 40-23-241, Code of Alabama 1975, and add Section 40-23-244 to provide for the filing and remittance of county and municipal lodgings tax through the ONE SPOT filing system and provide a uniform due date for local taxes eligible to be filed through the ONE SPOT system. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Section 40-23-240 and 40-23-241, Code of Alabama 1975, are amended to read as follows: §40-23-240. "(a) No later than September 30, 2013, the Department of Revenue shall develop and make available a system which allows any taxpayer required to file and remit a state,...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/SB130.htm - 8K - Match Info - Similar pages
HB122
164937-1:n:02/26/2015:LLR*/mfc LRS2015-564 HB122 By Representative Lee RFD Agriculture and Forestry Rd 1 03-MAR-15 SYNOPSIS: Existing law requires that an inspection fee is collected on petroleum products sold, offered for sale, stored, or used in the state. Currently, this fee is collected by the Alabama Department of Agriculture and Industries. This bill would move the collection of the inspection fee that pertains to gasoline to the terminal excise tax return and dyed diesel fuel, dyed kerosene, and lubricating oil products to a separate return. This bill would require the Alabama Department of Revenue to collect the fees. This bill would clarify the definitions used for petroleum products fee under Title 8, Chapter 17, Code of Alabama 1975. This bill would change the disposition of the funds to provide for an amount to the Alabama Department of Revenue for administration in collecting the fees. This bill would change the date which importers importing motor fuel from a bulk plank...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB122.htm - 124K - Match Info - Similar pages
HB617
168687-1:n:05/04/2045:LLR*/th LRS2015-1860 HB617 By Representative Warren RFD Ways and Means General Fund Rd 1 05-MAY-15 SYNOPSIS: Under existing law, a person who owns or operates, or both, a motor vehicle that uses natural gas does not have to obtain an annual decal from the Liquefied Petroleum Gas Board or remit the motor fuel excise tax prescribed in Article 3A of Chapter 17 of Title 40, Code of Alabama 1975, until October 1, 2016. This bill would establish a uniform motor fuel and enforcement system for the collection of excise tax on compressed natural gas and liquefied natural gas. This bill would provide for civil and criminal penalties for a violation. Amendment 621 of the Constitution of Alabama of 1901, now appearing as Section 111.05 of the Official Recompilation of the Constitution of Alabama of 1901, as amended, prohibits a general law whose purpose or effect would be to require a new or increased expenditure of local funds from becoming effective with regard to a local...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB617.htm - 37K - Match Info - Similar pages
SB310
SB310 By Senators Smitherman and Waggoner ENROLLED, An Act, Relating to state, county, and municipal sales and use taxes; to amend Section 40-23-5 of the Code of Alabama 1975, to provide that the Birmingham Zoo, Inc., would be exempt from payment of state, county, and municipal sales and use taxes. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Section 40-23-5 of the Code of Alabama 1975, is amended to read as follows: §40-23-5. "(a) The Diabetes Trust Fund, Inc., and any of its branches or agencies, heretofore or hereafter organized and existing in good faith in the State of Alabama for purposes other than for pecuniary gain and not for individual profit, are hereby exempted from paying any state, county or municipal sales or use taxes. "(b) The Chilton County Rescue Squad is hereby exempted from paying any sales or use taxes. "(c) The state headquarters only of the American Legion, the American Veterans of World War II, Korea and Vietnam, also known as AMVETS, the Disabled...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/SB310.htm - 6K - Match Info - Similar pages
SB133
SB133 ENGROSSED By Senator Whatley A BILL TO BE ENTITLED AN ACT To amend Sections 8-17-80, 8-17-84, 8-17-87, 8-17-91, 8-17-92, and 8-17-93, Code of Alabama 1975; to repeal Section 8-17-89 of the Code of Alabama 1975; to add Sections 8-17-95, 8-17-96, 8-17-97, 8-17-98, 8-17-99, 8-17-100, 8-17-101, and 8-17-102 to Chapter 17, Article 5, Title 8 of the Code of Alabama 1975; and to amend Sections 40-17-325, 40-17-329, 40-17-340, 40-17-359, and 40-17-362, Code of Alabama 1975, relating to the collection and distribution of certain petroleum products by the Department of Revenue. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Sections 8-17-80, 8-17-84, 8-17-87, 8-17-91, 8-17-92, and 8-17-93, Code of Alabama 1975, are amended to read as follows: §8-17-80. "(a) The following words and phrases, when used in this division article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning: "(1) GASOLINE. Gasoline, naphtha...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/SB133.htm - 122K - Match Info - Similar pages
SB203
164467-1:n:03/06/2015:LFO-BD/bdl SB203 By Senator Orr RFD Finance and Taxation General Fund Rd 1 10-MAR-15 SYNOPSIS: Under existing law, the State Forestry Commission is an independent agency of the state, with the power to appoint the State Forester who is responsible for managing everyday operations of the commission. This bill would rename the Department of Agriculture and Industries to the Department of Agriculture, Forestry, and Consumer Services. This bill would create the Division of State Forestry within the Department of Agriculture, Forestry, and Consumer Services. This bill would transfer the duties, responsibilities, papers, funds, property, and other effects of the State Forestry Commission to the Division of State Forestry. A BILL TO BE ENTITLED AN ACT To amend Sections 2-3-1, 2-3-2, 9-3-1, 9-3-4, 9-3-5, 9-3-6, 9-3-7, 9-3-8, 9-3-9, 9-3-10, 9-3-10.1, 9-3-11, 9-3-12, 9-3-13, 9-3-14, 9-3-15, 9-3-17, 9-3-19, 9-8A-3, 9-10A-4, 9-13-1, 9-13-3, 9-13-4, 9-13-5, 9-13-6, 9-13-8,...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/SB203.htm - 175K - Match Info - Similar pages
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