SB120
181106-1:n:01/04/2017:LFO-HP*/jmb SB120 By Senator Ward RFD Finance and Taxation Education
Rd 1 07-FEB-17 SYNOPSIS: Under current law, sales tax exemptions and use tax exemptions are
not consistent with each other. This bill standardizes sales and use tax exemptions in order
to provide uniformity for taxpayers by aligning current exemptions and incorporating certain
sales tax exemptions into the use tax law. This bill codifies existing case law regarding
the sales and use tax exemption for gross receipts received by a learned professional, and
provides that a party making sales of photographs and commissioned portraits made prior to
October 1, 2017, is not required to remit sales or use tax unless it was collected from the
purchaser. A BILL TO BE ENTITLED AN ACT To amend Sections 40-23-4, Code of Alabama 1975, to
provide an exemption for gross receipts occurring from the business of a learned professional;
and to amend Section 40-23-62, Code of Alabama 1975; relating to exemptions from...
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HB375
182454-3:n:03/07/2017:KBH*/cj LRS2017-784R2 HB375 By Representative Lovvorn RFD Commerce and
Small Business Rd 1 07-MAR-17 SYNOPSIS: This bill would permit any Class 6 municipality that
provides cable service, interactive computer service, Internet access, other Internet services,
and advanced telecommunications service, or any combination thereof, to its inhabitants to
provide those services throughout the county in which the Class 6 municipality is located,
including the inhabitants within the corporate limits and police jurisdiction of any other
municipality located in whole or in part in the county, subject to the prior consent of the
governing body of the county or the other municipality, and subject to certain other conditions
and restrictions. A BILL TO BE ENTITLED AN ACT Relating to Class 6 municipalities; to authorize
any Class 6 municipality that provides cable service, interactive computer service, Internet
access, other Internet services, and advanced telecommunications...
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SB234
SB234 By Senator Holtzclaw ENROLLED, An Act, Relating to alcoholic beverages; to amend Sections
28-3A-6 and 28-4A-3, Code of Alababma 1975, to clarify that manufacturers and brewpubs are
not required to maintain name, address, or other personal demographic information for certain
sales. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Sections 28-3A-6 and 28-4A-3,
Code of Alabama 1975, are amended to read as follows: §28-3A-6. "(a) Upon applicant's
compliance with the provisions of this chapter and the regulations made thereunder, the board
shall issue to applicant a manufacturer license which shall authorize the licensee to manufacture
or otherwise distill, produce, ferment, brew, bottle, rectify, or compound alcoholic beverages
within this state or for sale or distribution within this state. No person shall manufacture
or otherwise distill, produce, ferment, brew, bottle, rectify or compound alcoholic beverages
within this state or for sale or distribution within this state...
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HB290
Rep(s). By Representatives Weaver and Fridy HB290 ENROLLED, An Act, To amend Sections 40-23-4,
Code of Alabama 1975, to provide an exemption for gross receipts occurring from the services
provided by photographers and commissioned portrait artists; and to amend Section 40-23-62,
Code of Alabama 1975, relating to exemptions from use tax. BE IT ENACTED BY THE LEGISLATURE
OF ALABAMA:Section 1. Sections 40-23-4 and 40-23-62, Code of Alabama 1975, is amended to read
as follows: §40-23-4. "(a) There are exempted from the provisions of this division and
from the computation of the amount of the tax levied, assessed, or payable under this division
the following: "(1) The gross proceeds of the sales of lubricating oil and gasoline as
defined in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this...
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SB228
182454-1:n:02/16/2017:KBH*/mfc LRS2017-784 SB228 By Senators Whatley and Dial RFD Transportation
and Energy Rd 1 21-FEB-17 SYNOPSIS: This bill would permit any Class 6 municipality that provides
cable service, interactive computer service, Internet access, other Internet services, and
advanced telecommunications service, or any combination thereof, to its inhabitants to provide
those services throughout the county in which the Class 6 municipality is located, including
the inhabitants within the corporate limits and police jurisdiction of any other municipality
located in whole or in part in the county, subject to the prior consent of the governing body
of the county or the other municipality, and subject to certain other conditions and restrictions.
A BILL TO BE ENTITLED AN ACT Relating to Class 6 municipalities; to authorize any Class 6
municipality that provides cable service, interactive computer service, Internet access, other
Internet services, and advanced telecommunications...
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HB238
181653-1:n:02/01/2017:LFO-HP/jmb HB238 By Representative Greer RFD Ways and Means Education
Rd 1 16-FEB-17 SYNOPSIS: Currently, the State of Alabama imposes a sales and use tax on the
gross proceeds from the sale of gold, silver, and platinum bullion and coins. This bill will
exempt the gross proceeds from the sale of gold, silver, and platinum bullion and coins from
sales and use tax in the state. A BILL TO BE ENTITLED AN ACT To amend Sections 40-23-4 and
40-23-62, Code of Alabama 1975, relating to sales and use tax exemptions, to exempt the gross
proceeds from the sales of gold, silver, and platinum bullion and coins from sales and use
tax. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Sections 40-23-4 and 40-23-62,
Code of Alabama 1975, is amended to read as follows: §40-23-4. "(a) There are exempted
from the provisions of this division and from the computation of the amount of the tax levied,
assessed, or payable under this division the following: "(1) The gross proceeds...
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HB311
182559-1:n:02/16/2017:FC/th LRS2017-802 HB311 By Representatives Hanes, Sessions and Williams
(JW) RFD Agriculture and Forestry Rd 1 23-FEB-17 SYNOPSIS: Under existing law, the issuance
of net and seine permits for commercial fishing is limited and certain permits are not transferable
under any circumstances including physical hardship, and applicants for renewal are required
to have previously purchased a license and to meet certain income requirements in subsequent
years. This bill would delete the requirement for proof of income under Alabama income tax
law for renewal of permits. A BILL TO BE ENTITLED AN ACT To amend Section 9-12-113 of the
Code of Alabama 1975, relating to commercial fishing and net and seine permits; to further
provide for the renewal of permits without regard to the income requirements. BE IT ENACTED
BY THE LEGISLATURE OF ALABAMA:Section 1. Section 9-12-113 of the Code of Alabama 1975, is
amended to read as follows: §9-12-113. "(a) Each license or permit issued...
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HB43
173270-2:n:03/30/2016:LLR/tj LRS2016-259R1 HB43 By Representative Hill RFD Economic Development
and Tourism Rd 1 07-FEB-17 SYNOPSIS: Currently, there is a uniform beer tax on beer or malt
or brewed beverages sold in Alabama. This bill would provide that a portion of the proceeds
of the uniform beer tax paid to St. Clair County for the benefit of libraries or bookmobiles
in the county would be distributed to the libraries or bookmobiles as determined by the St.
Clair County Commission. A BILL TO BE ENTITLED AN ACT To amend Section 28-3-190, Code of Alabama
1975, to provide that a portion of the proceeds of the uniform beer tax paid to St. Clair
County for the benefit of libraries or bookmobiles in the county would be distributed to the
libraries or bookmobiles as determined by the St. Clair County Commission. BE IT ENACTED BY
THE LEGISLATURE OF ALABAMA:Section 1. Section 28-3-190, Code of Alabama 1975, is amended to
read as follows: §28-3-190. "(a) Levy. In addition to the excise tax...
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SB235
182396-2:n:02/22/2017:LFO-HP/jmb SB235 By Senator Ward RFD Finance and Taxation Education Rd
1 23-FEB-17 SYNOPSIS: Under current law, sales tax exemptions and use tax exemptions are not
consistent with each other. This bill standardizes sales and use tax exemptions in order to
provide uniformity for taxpayers by aligning current exemptions and incorporating certain
sales tax exemptions into the use tax law. This bill provides further for the sales of photographs
and commissioned portraits. A BILL TO BE ENTITLED AN ACT To amend Sections 40-23-4, Code of
Alabama 1975, to provide an exemption for gross receipts occurring from the services provided
by photographers and commissioned portrait artists; and to amend Section 40-23-62, Code of
Alabama 1975; relating to exemptions from use tax. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section
1. Sections 40-23-4 and 40-23-62, Code of Alabama 1975, is amended to read as follows: §40-23-4.
"(a) There are exempted from the provisions of this...
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SB302
SB302 ENGROSSED By Senators Ward and Albritton A BILL TO BE ENTITLED AN ACT Relating to the
finance and construction of prisons; to amend the heading of Chapter 101A (commencing with
Section 11-101A-1) of Title 11 and Sections 11-101A-1, 11-101A-2, 11-101A-4, and 11-101A-8
of and to add Section 11-101A-8.1 to the Code of Alabama 1975; to authorize counties and municipalities
to create authorities to construct prisons; to authorize the Department of Corrections to
enter into a lease of up to three prisons from authorities; to amend Sections 14-2-1, 14-2-6,
14-2-12, 14-2-13.1, 14-2-14, 14-2-16, 14-2-19, 14-2-21, 14-2-28, and 14-2-34, Code of Alabama
1975, to allow the Alabama Corrections Institution Finance Authority to issue up to $350 million
in bonds for the purpose of the renovation of existing prison facilities and the construction
of a new prison upon the lease of two prison facilities from a local authority; to revise
the membership of the authority; to require reporting to the...
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