HB278
172788-2:n:02/23/2016:JLB/tj LRS2015-3467R1 HB278 By Representative Ford RFD Economic Development and Tourism Rd 1 23-FEB-16 SYNOPSIS: Under existing law, lotteries and gift enterprises are prohibited by Section 65 of the Constitution of Alabama of 1901. This bill proposes an amendment to Section 65 of the Constitution of Alabama of 1901, to authorize and regulate gaming by an entity licensed by the county commission of the county in which the sponsor of the amendment resides and by the entities currently licensed to conduct pari-mutuel wagering at the four existing racetracks in Alabama where pari-mutuel wagering is currently legal; to levy a state gross receipts tax and a local gross receipts tax on gaming revenue of the entities; to levy a tax on vendors of gaming equipment; to provide for the disposition of state gaming tax proceeds; to create the Alabama Gaming Commission to implement, regulate, and administer gaming and regulate; to authorize the Governor to negotiate a compact...
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HB349
the leased tangible personal property by the lessee, which right to purchase such property shall be exercisable solely at the option of the lessee; "c. The appropriate sales or use tax levied by the state shall have been paid with respect to the acquisition or use of the leased tangible personal property, or, alternatively, the acquisition or use of such property shall be exempt by law from such sales or use tax; "d. The leased tangible personal property shall be installed in or about an industrial plant or other real property that was specially constructed or modified for the location and use of such tangible personal property and that is owned, or considered to be owned for either Alabama or federal income tax purposes or both, by a corporation, partnership, or other entity controlled by, or under common control with, the lessee of such tangible personal property; and "e. The leased tangible property shall be used only by a lessee engaged in the iron and steel industry, and the...
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HB429
and use of the proceeds of the taxes; prescribing penalties and fixing punishment for violation of this act; and providing for a referendum. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. This act applies to Washington County. Section 2. As used in this act, the following words have the following meanings: (1) DEPARTMENT. The Department of Revenue. (2) EQUIPMENT. Machinery or tools employed for agriculture, horticulture, livestock, grazing, lawn and garden, construction, industrial, maritime, mining, or forestry usage, including tractors. (3) LEASING TAX. A tax paralleling the tax imposed by the state leasing or renting of tangible personal property statutes, including, but not limited to, Title 40, Chapter 12, Article 4, Code of Alabama 1975. (4) SALES AND USE TAX. A tax paralleling the tax imposed by the state sales and use tax statutes, including, but not limited to, Title 40, Chapter 23, Code of Alabama 1975. Section 3. (a) The County Commission of Washington...
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SB265
168703-1:n:05/04/2015:KMS/tj LRS2015-1865 SB265 By Senators Stutts, Ward, Singleton and Whatley RFD Finance and Taxation General Fund Rd 1 17-FEB-16 SYNOPSIS: Under existing law, the Alabama Uniform Severance Tax Act provides for the taxation of materials severed from the ground in this state. This bill would remove the exception from the tax for certain minerals that are severed from the ground in this state, sold to a purchaser for use in another state, and not transported on public roads in Alabama. A BILL TO BE ENTITLED AN ACT To amend Section 40-13-53, Code of Alabama 1975, relating to the Alabama Uniform Severance Tax Act; to remove the exception from the tax for certain minerals that are severed from the ground in this state, sold to a purchaser for use in another state, and not transported on public roads in Alabama. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Section 40-13-53 of the Code of Alabama 1975, is amended to read as follows: ยง40-13-53. "(a) The term...
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SB286
166621-5:n:12/21/2015:LLR/tj LRS2015-1337R3 SB286 By Senator Pittman RFD Fiscal Responsibility and Economic Development Rd 1 23-FEB-16 SYNOPSIS: Under existing law, the interest to be paid through any litigation related to properties that are the subject of a tax sale is currently 12 percent. Additionally, redemption of properties sold at a tax sale, including the amount in excess of taxes due that is paid by the tax sale purchaser at the time of the tax sale purchase, is 12 percent. This bill would reduce the interest to be paid through any litigation related to properties that are the subject of a tax sale or the redemption of properties sold at a tax sale, including the amount paid in excess of taxes due that is paid by the tax sale purchaser, to seven and one-half percent. A BILL TO BE ENTITLED AN ACT To amend Sections 40-10-75, 40-10-76, 40-10-77, 40-10-83, 40-10-121, and 40-10-122, Code of Alabama 1975, to reduce interest due or paid on properties subject to tax sale to seven and...
alisondb.legislature.state.al.us/alison/searchableinstruments/2016rs/bills/SB286.htm - 19K - Match Info - Similar pages
HB115
173457-1:n:02/03/2016:LFO-KF*/bdl HB115 By Representative Johnson (R) RFD Ways and Means General Fund Rd 1 03-FEB-16 SYNOPSIS: This bill would require wholesalers of grocery items, including tobacco products, and licensed beer distributors, making sales within Alabama, on which sales or use tax was not collected at the time of the sale, to provide information reports with the Department of Revenue regarding those exempt transactions. A BILL TO BE ENTITLED AN ACT To require sellers of grocery items and distributors of beer to file information reports on sales made within Alabama in which sales or use tax was not collected; to provide penalties for noncompliance; to require the Department of Revenue to promulgate rules; and to provide effective dates. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. (a) For the purpose of enforcing the collection of taxes levied by Chapter 23 of Title 40 on the sale of tangible personal property, every wholesaler of grocery items and every beer...
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HB463
and use of the proceeds of the taxes; prescribing penalties and fixing punishment for violation of this act; and providing for a referendum. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. This act applies to Washington County. Section 2. As used in this act, the following words have the following meanings: (1) DEPARTMENT. The Department of Revenue. (2) EQUIPMENT. Machinery or tools employed for agriculture, horticulture, livestock, grazing, lawn and garden, construction, industrial, maritime, mining, or forestry usage, including tractors. (3) LEASING TAX. A tax paralleling the tax imposed by the state leasing or renting of tangible personal property statutes, including, but not limited to, Title 40, Chapter 12, Article 4, Code of Alabama 1975. (4) SALES AND USE TAX. A tax paralleling the tax imposed by the state sales and use tax statutes, including, but not limited to, Title 40, Chapter 23, Code of Alabama 1975. Section 3. (a) Commencing February 1, 2017, the County...
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HB491
Rep(s). By Representative Fincher HB491 ENROLLED, An Act, Relating to Randolph County; to authorize the county commission to levy a one-half cent sales tax for constructing a new county jail which would terminate when the debt for construction of the new jail is paid in full; and to provide for a referendum. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. This act shall only apply to Randolph County. Section 2. As used in this act, state sales tax means the tax imposed by the state sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4, Code of Alabama 1975. Section 3. (a) In addition to all other taxes authorized by law, the Randolph County Commission may levy a one-half cent sales tax. (b) The proceeds of the tax shall be used for the construction of a new county jail. The tax shall terminate when the debt for the construction of the jail is paid in full. (c) Sales that are presently exempt under the state sales and use tax...
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HB571
176445-1:n:04/04/2016:JET/cj LRS2016-1352 HB571 By Representative Clarke RFD Ways and Means Education Rd 1 26-APR-16 SYNOPSIS: Under existing law, the state imposes sales or use taxes upon certain persons, firms, or corporations and the sale of certain items are exempt from state and local sales and use tax. This bill would exempt adaptive aids and devices for the blind and visually impaired sold by certain nonprofit organizations from state and local sales and use taxes. A BILL TO BE ENTITLED AN ACT Relating to taxation; to provide a tax exemption from state and local sales and use taxes for adaptive aids or devices for the blind sold by certain nonprofit organizations. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. (a) For the purposes of this section, the following terms shall have the following meanings: (1) ADAPTIVE AID OR DEVICE FOR THE BLIND. Adaptive aids, devices, and appliances, with a retail value of three thousand dollars ($3,000) or less, designed to assist blind...
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SB345
the leased tangible personal property by the lessee, which right to purchase such property shall be exercisable solely at the option of the lessee; "c. The appropriate sales or use tax levied by the state shall have been paid with respect to the acquisition or use of the leased tangible personal property, or, alternatively, the acquisition or use of such property shall be exempt by law from such sales or use tax; "d. The leased tangible personal property shall be installed in or about an industrial plant or other real property that was specially constructed or modified for the location and use of such tangible personal property and that is owned, or considered to be owned for either Alabama or federal income tax purposes or both, by a corporation, partnership, or other entity controlled by, or under common control with, the lessee of such tangible personal property; and "e. The leased tangible property shall be used only by a lessee engaged in the iron and steel industry, and the...
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