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
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
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
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
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
SB115
164675-1:n:02/17/2015:LFO - RR/bdl SB115 By Senators Orr, Whatley, and Melson RFD Finance and Taxation General Fund Rd 1 03-MAR-15 SYNOPSIS: Under existing law, liquor wholesale licensees may sell liquor at wholesale to the Alabama Alcoholic Beverage Control Board or as authorized by the board, other than to a retail licensee of the board. Under existing law, state liquor stores operated by the Alabama Alcoholic Beverage Control Board and certain licensed private retail stores may sell liquor at retail. Under existing law, retail licensees of the board must purchase liquor from the board for resale. This bill would require the Alabama Alcoholic Beverage Control Board to phase out retail sale of alcoholic beverages by the board prior to October 1, 2016 but continue all other functions prescribed by law; require the board to obtain the best available price for fixed assets, equipment, and property; and require the Department of Economic and Community Affairs to provide certain technical...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/SB115.htm - 103K - Match Info - Similar pages
SB111
SB111 By Senator Orr ENROLLED, An Act, To establish the Alabama Transportation Infrastructure Bank; to specify the membership, powers, duties, terms, sources for capitalization, and liability of the bank; to provide for the redistribution of a portion of gasoline tax revenues and motor vehicle registration fee revenues; to provide procedures for the issuance of loans and other financial assistance to certain government entities for certain qualified projects; to provide authority for the bank to issue certain bonds under certain conditions; to require the bank to report annually to the Governor and the Legislature. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. This act shall be cited as the Alabama Transportation Infrastructure Bank Act. Section 2. For the purposes of this act, the following words shall have the following meanings: (1) BANK. The Alabama Transportation Infrastructure Bank. (2) BOARD. The board of directors of the bank. (3) BONDS. Includes bonds, notes, or...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/SB111.htm - 34K - Match Info - Similar pages
HB346
166417-1:n:03/24/2015:JET/tj LRS2015-1227 HB346 By Representative Gaston RFD Ways and Means General Fund Rd 1 31-MAR-15 SYNOPSIS: This bill would create the Alabama Transportation Infrastructure Bank for the purpose of selecting and assisting in the financing of major qualified transportation projects by providing loans and other financial assistance to certain government entities for constructing and improving highways and transportation facilities necessary for public purposes, including economic development. This bill would specify the membership, powers, duties, terms, sources for capitalization, and liability of the bank, as well as the procedures for the bank to provide loans and other financial assistance to government entities for qualified projects. This bill may redistribute a portion of revenues produced by one cent ($.01) a gallon of the tax on gasoline pursuant to Act 2011-565 and may redistribute revenues collected pursuant to Section 40-12-248, Code of Alabama 1975. This...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB346.htm - 36K - Match Info - Similar pages
SB67
SB67 By Senator Ward ENROLLED, An Act, Relating to crimes and offenses and supervision; to amend Sections 12-25-32 and 12-25-33, Code of Alabama 1975, relating to the Alabama Sentencing Commission; to amend Sections 13A-5-3, 13A-5-6, 13A-5-9, 13A-5-11, 13A-5-13, 13A-7-7, 13A-8-4, 13A-8-5, 13A-8-8, 13A-8-9, 13A-8-10.2, 13A-8-10.3, 13A-8-18, 13A-8-19, 13A-9-3, 13A-9-4, 13A-9-7, 13A-9-14, 13A-12-212, 13A-12-213, and 13A-12-291, Code of Alabama 1975, relating to crimes and offenses to create a Class D felony offense classification and to reclassify certain crimes and offenses based on such Class D classification and to revise certain driver license suspension provisions for drug related offenses; to amend Sections 14-14-2, 14-14-4, 14-14-5, 15-12-21, 15-18-8, 15-18-171, 15-18-172, 15-18-174, 15-18-176, 15-18-180, 15-18-182, 15-22-24, 15-22-26, 15-22-28, 15-22-29, 15-22-31, 15-22-32, 15-22-33, 15-22-36, 15-22-36.2, 15-22-37, 15-22-50, 15-22-51, 15-22-52, 15-22-53, and 15-22-54, Code of...
alisondb.legislature.state.al.us/...ableinstruments/2015rs/bills/SB67.htm - 198K - Match Info - Similar pages
HB250
163574-1:n:11/24/2014:LLR/tj LRS2014-2403 HB250 By Representative Todd RFD Ways and Means Education Rd 1 11-MAR-15 SYNOPSIS: Under existing law, commercial photographers are required to collect and remit state sales taxes. This bill would provide certain state sales tax exemptions to commercial photographers and other photographers. This bill would allow the Alabama Department of Revenue to promulgate rules. A BILL TO BE ENTITLED AN ACT Relating to taxation; to provide state sales tax exemptions to certain commercial photographers and other photographers; and to allow the Alabama Department of Revenue to promulgate rules. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. This act shall be known and may be cited as the Creative Professionals Small Business Tax Protection Act." Section 2. The Legislature makes the following findings: (1) Photographers and photography studios have recently been targeted by the Alabama Department of Revenue, Sales and Use Tax Division, which takes...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB250.htm - 12K - Match Info - Similar pages
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