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SB272
174272-1:n:02/17/2016:LFO-HP/bdl SB272 By Senator Dial RFD Finance and Taxation Education Rd
1 18-FEB-16 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 increase the state sales and use
tax general rate to four and one-half percent on September 1, 2016 and to five percent on
September 1, 2017. This bill would phase out the state sales and use taxes on food over a
two-year period by reducing the rates by two percentage points per year beginning September
1, 2016. This bill would exempt sales of food from the sales and use taxes beginning September
1, 2017. A BILL TO BE ENTITLED AN ACT To amend Sections 40-23-2 and 40-23-61, Code of Alabama
1975, to increase the state sales and use tax general rates to four and one-half percent on
September 1, 2016 and five percent on September 1, 2017; to phase out the state...
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SB278
SB278 ENGROSSED By Senator Sanford A BILL TO BE ENTITLED AN ACT To amend Sections 11-3-11.3,
11-51-183, 11-51-208, 11-51-210, 40-12-4, and 40-12-7, and add Section 11-51-210.1, to the
Code of Alabama 1975, relating to the Department of Revenue; to further provide for the administration
of local sales, use, rental, and lodgings tax; to prohibit the department from charging for
certain services related to taxes authorized to be filed under the ONE SPOT system; to decrease
the cap on costs the department can charge a county from five percent to two percent; to extend
the county and municipal tax levy and rate notification requirements to the department; and
to provide liability relief for miscollection of local taxes due to the lack of proper rate
change notifications. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Sections 11-3-11.3,
11-51-183, 11-51-208, 11-51-210, 40-12-4, and 40-12-7 of the Code of Alabama 1975, are amended
to read as follows: ยง11-3-11.3. "(a) Counties may,...
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SB348
SB348 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
Southern Research Institute from any state, county, and municipal sales and use taxes. A BILL
TO BE ENTITLED AN ACT To exempt the Southern Research Institute from the payment of all state,
county, and municipal sales and use taxes. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section
1. The Southern Research Institute is exempted from paying or collecting any state, county,
and municipal sales and use taxes. Section 2. This act shall...
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HB135
173585-1:n:02/05/2016:LLR/mfc LRS2016-420 HB135 By Representative Martin RFD Ways and Means
Education Rd 1 09-FEB-16 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 Joe Jackson's Dog World, Inc., from any state, county, and municipal
sales and use taxes. A BILL TO BE ENTITLED AN ACT To exempt Joe Jackson's Dog World, Inc.,
from the payment of all state, county, and municipal sales and use taxes. BE IT ENACTED BY
THE LEGISLATURE OF ALABAMA: Section 1. Joe Jackson's Dog World, Inc., is exempted...
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HB214
173896-1:n:02/10/2016:LLR/cj LRS2016-577 HB214 By Representatives Pettus and Greer RFD Ways
and Means Education Rd 1 11-FEB-16 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 One Place of the Shoals, Inc., from any state, county, and
municipal sales and use taxes. A BILL TO BE ENTITLED AN ACT To exempt One Place of the Shoals,
Inc., from the payment of all state, county, and municipal sales and use taxes. BE IT ENACTED
BY THE LEGISLATURE OF ALABAMA: Section 1. One Place of the Shoals, Inc.,...
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HB254
173261-1:n:01/29/2016:LLR/cj LRS2016-302 HB254 By Representative Nordgren RFD Ways and Means
Education Rd 1 17-FEB-16 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 Tigers for Tomorrow at Untamed Mountain, Inc., from any state, county,
and municipal sales and use taxes. A BILL TO BE ENTITLED AN ACT To exempt Tigers for Tomorrow
at Untamed Mountain, Inc., from the payment of all state, county, and municipal sales and
use taxes. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. Tigers...
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HB262
174304-1:n:02/18/2016:LLR/tj LRS2016-716 HB262 By Representatives McCampbell, McClammy, Lawrence,
Howard, Knight, Scott and Daniels RFD Ways and Means Education Rd 1 18-FEB-16 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...
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HB289
173439-3:n:02/22/2016:LLR/mfc LRS2016-410R2 HB289 By Representative Daniels RFD Commerce and
Small Business Rd 1 24-FEB-16 SYNOPSIS: Under existing law, the Department of Revenue is authorized
to enter into agreements with counties and municipalities to collect and administer local
sales, use, rental, and lodging taxes. To recover its costs, the department is authorized
to charge a municipality a maximum of two percent of the revenue collected and a county a
maximum of five percent of the revenue collected. This bill would prohibit the Department
of Revenue from charging a local governmental entity for which it provides collection and
administration for a tax levy of the entity for the cost of filing, payment processing, and
remittance services for any tax authorized to be filed under the ONE SPOT system of the department
and would define collection and administrative services for those purposes. The bill would
also reduce the maximum percentage the department could charge a county to...
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HB426
175456-2:n:03/15/2016:LLR/cj LRS2016-1018R1 HB426 By Representatives McCampbell, Brown, Millican
and Johnson (R) RFD Ways and Means Education Rd 1 15-MAR-16 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 Prince Hall Grand Lodge Free and
Accepted Masons of Alabama and the Most Worshipful 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 Prince Hall Grand Lodge Free and Accepted Masons of Alabama and the...
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HB6
170999-1:n:07/28/2015:LLR/agb LRS2015-2540 HB6 By Representative Holmes (M) RFD Ways and Means
Education Rd 1 02-FEB-16 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 Association of Christians of Tallassee for Service from any state,
county, and municipal sales and use taxes. A BILL TO BE ENTITLED AN ACT To exempt the Association
of Christians of Tallassee for Service from the payment of all state, county, and municipal
sales and use taxes. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:...
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