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SB92
164451-1:n:02/05/2015:LLR/agb LRS2015-396 SB92 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 the Birmingham Children's Theatre from any state, county, and municipal
sales and use taxes. A BILL TO BE ENTITLED AN ACT To exempt the Birmingham Children's Theatre
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 Children's Theatre is...
alisondb.legislature.state.al.us/...ableinstruments/2015rs/bills/SB92.htm - 1K - Match Info - Similar pages
HB141
162316-2:n:03/02/2015:LLR/agb LRS2014-2497R1 HB141 By Representative Todd RFD Financial Services
Rd 1 05-MAR-15 SYNOPSIS: Under existing law, a fee is required to record certain mortgages,
deeds of trust, contracts of conditional sale, or other instruments of like character which
is given to secure the payment of any debt which conveys any real or personal property. This
bill would increase the fee for recording of certain mortgages, deeds of trust, contracts
of conditional sale, or other instruments of like character which is given to secure the payment
of any debt which conveys any real or personal property. This bill would modify the rate and
distribution of the Mortgage Record Tax in order to provide a dedicated revenue for the Alabama
Housing Trust Fund. A BILL TO BE ENTITLED AN ACT To amend Section 40-22-2, Code of Alabama
1975; to increase the fee for recording of certain mortgages, deeds of trust, contracts of
conditional sale, or other instruments of like character which is...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB141.htm - 19K - Match Info - Similar pages
HB142
164990-1::03/03/2015:EBO-MEJ/mej HB142 By Representative Hill (M) RFD Ways and Means Education
Rd 1 05-MAR-15 SYNOPSIS: Under current law, each entity, subject to the Alabama corporate
income tax, is required to file a separate return and calculate the income tax on its separately
accounted for taxable income, regardless whether the entity is part of a larger business that
consists of an affiliated group of entities. This filing method allows large corporate taxpayers
to take advantage of tax planning options to shift income to other entities within the affiliated
group located in tax favorable states. Most large corporate businesses consist of a parent
corporation and a number of corporate subsidiaries. This bill would amend the corporate income
tax law to require the operations of all related entities, involved in a unitary business,
file one corporate income tax return on a combined basis, known as combined reporting. A BILL
TO BE ENTITLED AN ACT To amend the corporate income tax...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB142.htm - 62K - Match Info - Similar pages
HB466
164975-1:n:02/27/2015:LFO-KF/bdl HB466 By Representatives Scott and Knight RFD Ways and Means
Education Rd 1 09-APR-15 SYNOPSIS: This bill would establish a factor presence nexus standard
for business activity for purposes of income tax. A BILL TO BE ENTITLED AN ACT To add a new
Section 40-18-31.2 to the Code of Alabama of 1975, to establish a factor presence nexus standard
for business activity for purposes of income tax. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. Section 40-18-31.2 is added to the Code of Alabama 1975, to read as follows: "§40-18-31.2
"(a)(1) Individuals who are residents or domiciliaries of this state and business entities
that are organized or commercially domiciled in this state have substantial nexus with this
state. "(2) Nonresident individuals and business entities organized outside of the state
that are doing business in this state have substantial nexus and are subject to the taxes
provided for in Chapters 14A, 18, and 16 of this title, when in...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB466.htm - 11K - Match Info - Similar pages
HB478
166514-1:n:03/27/2015:LFO - KF/ccd HB478 By Representatives Knight, Scott and Rogers RFD Ways
and Means General Fund Rd 1 09-APR-15 SYNOPSIS: This bill would propose an amendment to the
Constitution of Alabama of 1901, to repeal all provisions of law which allow the deduction
of federal income taxes by individual taxpayers subject to state income tax, including specifically
Amendment 225 of the Constitution of Alabama of 1901, now appearing as Section 211.04 of the
Official Recompilation of the Constitution of Alabama of 1901, as amended; and to exempt sales
of food and over-the-counter drugs from state sales tax. A BILL TO BE ENTITLED AN ACT To propose
an amendment to the Constitution of Alabama of 1901, to repeal all provisions of law which
allow the deduction of federal income taxes by individual taxpayers subject to state income
tax, including specifically Amendment 225 of the Constitution of Alabama of 1901, now appearing
as Section 211.04 of the Official Recompilation of the...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB478.htm - 4K - 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
SB243
SB243 By Senator Orr ENROLLED, An Act, To amend Section 40-2A-10 Code of Alabama, 1975; to
remove the good standing certificate; and to provide for a compliance certificate that certifies
that the entity is in compliance with all state taxes. BE IT ENACTED BY THE LEGISLATURE OF
ALABAMA:Section 1. Section 40-2A-10, Code of Alabama 1975, is hereby amended to read as follows:
§40-2A-10. "(a) Except as otherwise provided in this section, it shall be unlawful for
any person to print, publish, or divulge, without the written permission or approval of the
taxpayer, the return of any taxpayer or any part of the return, or any information secured
in arriving at the amount of tax or value reported, for any purpose other than the proper
administration of any matter administered by the department, a county, or a municipality,
or upon order of any court, or as otherwise allowed in this section. Statistical information
pertaining to taxes may be disclosed at the discretion of the commissioner or...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/SB243.htm - 7K - Match Info - Similar pages
SB244
165590-1:n:03/11/2015:LFO-RR*/bdl SB244 By Senator Orr RFD Finance and Taxation General Fund
Rd 1 17-MAR-15 SYNOPSIS: This bill will allow the department to calculate the interest due
to taxpayers on refunds beginning thirty days from the date the refund petition and supporting
documentation is received by the department. A BILL TO BE ENTITLED AN ACT To amend Section
40-1-44, Code of Alabama 1975, and to calculate the interest due to taxpayers on refunds beginning
thirty days from the date the refund petition and supporting documentation is received by
the department. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Section 40-1-44, Code
of Alabama, 1975 is amended to read as follows: §40-1-44. "(a) Interest shall be added
as provided herein to any tax or other amount due the department which is not paid by the
due date. Interest on any delinquency shall be charged from the due date of the tax, except
(1) interest on delinquent license taxes levied under Chapter 12 of this title...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/SB244.htm - 4K - Match Info - Similar pages
SB381
167115-1:n:04/07/2015:LLR/th LRS2015-1078 SB381 By Senators Albritton, Waggoner, Ward, Stutts
and McClendon RFD Fiscal Responsibility and Economic Development Rd 1 14-APR-15 SYNOPSIS:
This bill would establish a farm winery license for the manufacture and sale of farm wine
produced in Alabama. This bill would provide that farm wine may be sold for export and sold
at wholesale under certain circumstances. This bill would require the Alcoholic Beverage Control
Board to promulgate rules regarding the collection of revenue from the excise tax on farm
wine. A BILL TO BE ENTITLED AN ACT To establish a farm winery license for the manufacture
and sale of farm wine produced in Alabama; to provide that the farm wine be sold for export
and sold at wholesale under certain circumstances; and to require the Alcoholic Beverage Control
Board to promulgate rules regarding the collection of revenue from the excise tax on farm
wine. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. (a) As used in...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/SB381.htm - 5K - 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
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