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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
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
HB368
166407-1:n:03/31/2015:JET/mfc LRS2015-1246 HB368 By Representative Black RFD Economic Development
and Tourism Rd 1 31-MAR-15 SYNOPSIS: Under existing law, premium tax credits are authorized
under the Certified Capital Company program to investors who contribute capital to certified
capital companies. This bill would create the Alabama Small Business Investment Act to replace
references to certified capital companies with Alabama small business investment companies
and would further define the term community outreach as it relates to these companies. This
bill would further provide for application procedures for the Alabama small business investment
companies and would further provide for the decertification of an Alabama small business investment
company. This bill would also establish additional requirements for the allocation of a tax
credit for these companies, provide for a third allocation of tax credits, and would require
the Department of Commerce to post certain related...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB368.htm - 26K - Match Info - Similar pages
HB587
165181-1:n:03/04/2015:LFO-RR*/bdl HB587 By Representative Collins RFD Ways and Means Education
Rd 1 30-APR-15 SYNOPSIS: Existing law requires the state to apply an excise tax on lubricating
oil. This bill would repeal and amend law to allow for sales to be collected on lubricating
oil products. A BILL TO BE ENTITLED AN ACT To amend Sections 40-17-182, 40-23-4, and 40-23-62,
Code of Alabama 1975, relating to the excise tax applied to lubricating oil products; and
to repeal Sections 40-17-170, 40-17-171, 40-17-172, 40-17-173, 40-17-175, 40-17-176, 40-17-177,
40-17-178, 40-17-179, 40-17-180, 40-17-185, 40-17-186, 40-17-220, 40-17-221, 40-17-223, and
40-17-225, Code of Alabama 1975, relating to the excise tax applied to lubricating oil. BE
IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Sections 40-17-182, 40-23-4, 40-23-62,
and 40-17-182, Code of Alabama 1975, are hereby amended to read as follows: §40-17-182. "The
forms for all statements and reports required by the provisions of...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB587.htm - 53K - Match Info - Similar pages
HB153
164193-1:n:03/03/2015:EBO-DHC/ebo-dhc HB153 By Representative Poole RFD Ways and Means Education
Rd 1 05-MAR-15 SYNOPSIS: This bill would amend Sections 40-23-61, 40-23-85 and 40-23-174,
Code of Alabama 1975 to provide further for the distribution of use tax funds. A BILL TO BE
ENTITLED AN ACT To amend Sections 40-23-61, 40-23-85 and 40-23-174, Code of Alabama 1975 to
provide further for the distribution of use tax funds. BE IT ENACTED BY THE LEGISLATURE OF
ALABAMA:Section 1. Sections 40-23-61, 40-23-85 and 40-23-174, Code of Alabama 1975, are amended
to read as follows: §40-23-61. (a) An excise tax is hereby imposed on the storage, use or
other consumption in this state of tangible personal property, not including, however, materials
and supplies bought for use in fulfilling a contract for the painting, repairing or reconditioning
of vessels, barges, ships, other watercraft and commercial fishing vessels of over five tons
load displacement as registered with the U.S. Coast Guard and...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB153.htm - 9K - Match Info - Similar pages
HB378
Rep(s). By Representative Lawrence HB378 ENROLLED, An Act, Relating to Wilcox County; levying
a lodging tax and providing for the distribution of the proceeds from the tax. BE IT ENACTED
BY THE LEGISLATURE OF ALABAMA: Section 1. In Wilcox County, in addition to all other taxes
imposed by law, there is levied a privilege or license tax in the amount herein prescribed
against every person within the county engaging in the business of renting or furnishing a
room or rooms or lodgings, or accommodations to a transient in a hotel, motel, inn, condominium,
house, tourist court, or another place in which rooms, lodgings, or accommodations are regularly
furnished to transients for a consideration. The amount of the tax shall be four dollars ($4)
per night per room, lodging, or accommodation including the charge for use of rental of personal
property and services furnished in the room or rooms within Wilcox County. Section 2. (a)
There are exempted from the provisions of the tax levied by this...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB378.htm - 6K - Match Info - Similar pages
HB523
Rep(s). By Representatives Hanes and Whorton (R) HB523 ENROLLED, An Act, Relating to Jackson
County; authorizing the county commission to levy an additional sales and use tax; providing
for the collection, distribution, and use of the proceeds of the tax; prescribing penalties
and fixing punishment for violation of this act; and providing for a referendum on the issue.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. This act shall apply only to Jackson
County. Section 2. As used in this act, "sales and use tax" means a tax imposed
by the state sales and use tax statutes and such other acts applicable to Jackson County,
but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62,
and Section 40-23-63, Code of Alabama 1975. Section 3. Subject to the outcome of the referendum
provided for herein, the County Commission of Jackson County may, upon a majority vote of
the members, levy, in addition to all other taxes, including, but not limited to,...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB523.htm - 6K - Match Info - Similar pages
SB396
SB396 By Senator Livingston ENROLLED, An Act, Relating to Jackson County; authorizing the county
commission to levy an additional sales and use tax; providing for the collection, distribution,
and use of the proceeds of the tax; prescribing penalties and fixing punishment for violation
of this act; and providing for a referendum on the issue. BE IT ENACTED BY THE LEGISLATURE
OF ALABAMA: Section 1. This act shall apply only to Jackson County. Section 2. As used in
this act, "sales and use tax" means a tax imposed by the state sales and use tax
statutes and such other acts applicable to Jackson County, but not limited to, Sections 40-23-1,
40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and Section 40-23-63, Code of Alabama
1975. Section 3. Subject to the outcome of the referendum provided for herein, the County
Commission of Jackson County may, upon a majority vote of the members, levy, in addition to
all other taxes, including, but not limited to, county and municipal gross...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/SB396.htm - 6K - Match Info - Similar pages
HB691
Rep(s). By Representative Boothe HB691 ENROLLED, An Act, Relating to Pike County; levying a
lodging tax; providing for exemptions; and providing for the distribution of the proceeds
from the tax. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. In Pike County, in addition
to all other taxes imposed by law, there is levied a privilege or license tax in the amount
herein prescribed against every person within the county, engaging in the business of renting
or furnishing a room or rooms or lodgings, or accommodations to a transient in a hotel, motel,
inn, condominium, house, tourist court, bed and breakfast, lodge, or another place in which
rooms, lodgings, or accommodations are regularly furnished to transients for a consideration.
The amount of the tax shall be equal to four percent of the charge for the rooms or lodgings,
or accommodations including the charge for use of rental of personal property and services
furnished in the room or rooms. Section 2. (a) There are exempted...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB691.htm - 6K - Match Info - Similar pages
HB70
163694-1:n:12/01/2014:LLR/th LRS2014-3635 HB70 By Representative Williams (P) RFD Ways and
Means Education Rd 1 03-MAR-15 SYNOPSIS: Under existing law, health savings account contributions
are not exempt from state income taxation. This bill would provide that health savings account
contributions would be exempt from state income tax. A BILL TO BE ENTITLED AN ACT To amend
Section 40-18-19, Code of Alabama 1975, relating to exemptions from the levy of state income
tax; to provide that health savings account contributions would be exempt from state income
tax. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Section 40-18-19, Code of Alabama
1975, is amended to read as follows: §40-18-19. "(a) The following exemptions from income
taxation shall be allowed to every individual resident taxpayer: "(1) Retirement allowances,
pensions and annuities, or optional allowances, approved by the Board of Control of the Teachers'
Retirement System of Alabama, which exempt status is set out in...
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