HB491
183951-1:n:03/14/2017:LLR/th LRS2017-1243 HB491 By Representative Todd RFD Ways and Means Education
Rd 1 11-APR-17 SYNOPSIS: Under existing law, a general law may grant an exemption of state
and local sales, use, or ad valorem taxes. This bill would provide that a general law granting
an exemption of sales, use, or ad valorem taxes shall not apply to local sales, use, or ad
valorem taxes unless the exemption is granted by resolution or ordinance of the local governing
body. A BILL TO BE ENTITLED AN ACT To provide that a general law granting an exemption of
sales, use, or ad valorem taxes shall not apply to local sales, use, or ad valorem taxes unless
granted by the local governing body pursuant to the adoption of a resolution or ordinance.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. Notwithstanding any other laws to
the contrary, no general law granting or amending any exemption of sales, use, or ad valorem
taxes shall apply to any county or municipal sales, use, or ad...
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SB295
SB295 SYNOPSIS: Under existing law, the Department of Revenue may issue certificates of exemption
from state and local sales and use taxes to certain governmental entities. This bill would
include certain specific tax exempt public water or sewer authorities, systems, or boards
under the definition of a governmental entity. A BILL TO BE ENTITLED AN ACT To amend Section
40-9-14.1, Code of Alabama 1975, relating to taxation; to include as governmental entities
eligible to receive certificates of exemption from state and local sales and use taxes from
the Department of Revenue certain specific tax exempt public water or sewer authorities, boards,
and systems. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Section 40-9-14.1 of the
Code of Alabama 1975, is amended to read as follows: §40-9-14.1. "(a) For the purposes
of this section, the term governmental entity means the State of Alabama and its political
subdivisions, including a county, a municipality, and an industrial or...
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HB337
183010-2:n:03/01/2017:KMS/mfc LRS2017-939R1 HB337 By Representatives Crawford, Williams (JW),
Martin, Holmes (M), Brown, Gaston, Whorton (R), Fincher, Lovvorn, Hanes and Mooney RFD Ways
and Means Education Rd 1 02-MAR-17 SYNOPSIS: Under existing law, the Department of Revenue
may issue certificates of exemption from state and local sales and use taxes to certain governmental
entities. This bill would include certain specific tax exempt public water or sewer authorities,
systems, or boards under the definition of a governmental entity. A BILL TO BE ENTITLED AN
ACT To amend Section 40-9-14.1, Code of Alabama 1975, relating to taxation; to include as
governmental entities eligible to receive certificates of exemption from state and local sales
and use taxes from the Department of Revenue certain specific tax exempt public water or sewer
authorities, boards, and systems. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Section
40-9-14.1 of the Code of Alabama 1975, is amended to read...
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HB83
181631-1:n:01/30/2017:LFO-HP*/jmb HB83 By Representative Scott RFD Ways and Means General Fund
Rd 1 07-FEB-17 SYNOPSIS: This bill allows monthly distributions of simplified sellers use
tax to local governments. This bill removes the six month deferral restriction for eligible
sellers and simplifies the required invoice language on simplified sellers use tax transactions.
This bill allows for disclosure of the names of eligible sellers that are participating within
the program, as well as their start date, and if applicable, the cease date of participation.
This bill provides that the department may require reporting of retail sales and customer
notifications when the seller does not collect sales, use, or simplified sellers use tax.
A BILL TO BE ENTITLED AN ACT To add Section 40-23-197.1, Code of Alabama 1975, relating to
simplified sellers use tax; to allow monthly distributions to local governments; to amend
Sections 40-2-11, 40-23-191, 40-23-193, and 40-23-195, Code of Alabama 1975,...
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SB86
SB86 By Senator Pittman ENROLLED, An Act, To add Section 40-23-197.1, Code of Alabama 1975,
relating to simplified sellers use tax; to allow monthly distributions to local governments;
to amend Sections 40-2-11, 40-23-191, 40-23-193, and 40-23-195, Code of Alabama 1975, relating
to simplified sellers use tax; to require reporting of retail sales and customer notifications;
to remove the six month deferral restriction on eligible sellers; to modify the requirements
of the invoice language for simplified sellers use transactions; to allow disclosure of participating
eligible seller names and start dates and cease dates. BE IT ENACTED BY THE LEGISLATURE OF
ALABAMA: Section 1. To add Section 40-23-197.1, Code of Alabama 1975, as follows: §40-23-197.1.
Notwithstanding the provisions of Section §40-23-197, the Department may initiate monthly
distributions of the proceeds from the simplified sellers use tax paid to counties and municipalities.Section
2. Sections 40-2-11, 40-23-191,...
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HB155
Rep(s). By Representative Clouse HB155 ENROLLED, An Act, To make appropriations for the ordinary
expenses of the executive, legislative, and judicial agencies of the State, for other functions
of government, for debt service, and for capital outlay for the fiscal year ending September
30, 2018. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. The monies in Section 2
are appropriated from the named funds for the 2018 fiscal year to the state agencies indicated,
as the amounts to be used to pay the expenditures of the named agencies, and are in lieu of
all monies appropriated for these purposes in other sections of the Alabama Statutes. For
the purpose of this act, the amounts herein for expenditures are listed by programmatic area
and the totals for all programs are shown by the source of funds. It is intended that only
the herein named funds be appropriated in the amounts specified to the named agencies and
that the following definitions shall be applicable. "Appropriation...
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SB150
181375-1:g:01/17/2017:EBO-DHC/jat SB150 By Senator Pittman RFD Finance and Taxation General
Fund Rd 1 09-FEB-17 SYNOPSIS: This bill makes appropriations for the ordinary expenses of
the executive, legislative and judicial agencies of the State, for other functions of government,
for debt service, and for capital outlay for the fiscal year ending September 30, 2018. A
BILL TO BE ENTITLED AN ACT To make appropriations for the ordinary expenses of the executive,
legislative and judicial agencies of the State, for other functions of government, for debt
service, and for capital outlay for the fiscal year ending September 30, 2018. BE IT ENACTED
BY THE LEGISLATURE OF ALABAMA: Section 1. The monies in Section 2 are appropriated from the
named funds for the 2018 fiscal year to the state agencies indicated, as the amounts to be
used to pay the expenditures of the named agencies, and are in lieu of all monies appropriated
for these purposes in other sections of the Alabama Statutes. For the...
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HB600
186692-1:n:05/09/2017:FC/tj LRS2017-2098 HB600 By Representative Sessions RFD Agriculture and
Forestry Rd 1 09-MAY-17 SYNOPSIS: Under existing law, an exemption from the state sales tax
is provided for the sale of fruit or agricultural products by a person or corporation that
planted, cultivated, and harvested the fruit or agricultural product. This bill would specify
that the exemption would apply to the sale of fruit or agricultural products by the person
or corporation that planted or cultivated and harvested the fruit or agricultural product.
In addition, the gross receipts derived from the sale of pine straw products by the person
that harvested the product would be exempt from sales tax. A BILL TO BE ENTITLED AN ACT To
amend Section 40-23-4 of the Code of Alabama 1975, relating to the state sales tax, to specify
that the exemption for the sale of fruit or agricultural products includes sales of fruit
or agricultural products by a person or corporation that planted or cultivated...
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SB418
186566-1:n:05/04/2017:FC/tj LRS2017-2031 SB418 By Senator Whatley RFD Agriculture, Conservation,
and Forestry Rd 1 04-MAY-17 SYNOPSIS: Under existing law, an exemption from the state sales
tax is provided for the sale of fruit or agricultural products by a person or corporation
that planted, cultivated, and harvested the fruit or agricultural product. This bill would
specify that the exemption would apply to the sale of fruit or agricultural products by the
person or corporation that planted, cultivated, or harvested the fruit or agricultural product.
A BILL TO BE ENTITLED AN ACT To amend Section 40-23-4 of the Code of Alabama 1975, relating
to the state sales tax, to specify that the exemption for the sale of fruit or agricultural
products includes sales of fruit or agricultural products by a person or corporation that
planted, cultivated, or harvested the fruit or agricultural products. BE IT ENACTED BY THE
LEGISLATURE OF ALABAMA:Section 1. Section 40-23-4 of the Code of Alabama...
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SB253
SB253 ENGROSSED By Senators Scofield, Livingston, Reed, Albritton, Stutts, Holtzclaw, Shelnutt,
Williams, Allen, Ward, Whatley, Beasley, Smith, Glover, Holley, Singleton, Blackwell, Smitherman
and Waggoner A BILL TO BE ENTITLED AN ACT To amend the Alabama Renewal Act by adding Section
40-18-415.1 to the Code of Alabama 1975, to provide for new, qualified broadband network facilities
and a nonrefundable, transferable credit against income tax liability imposed by state law;
to provide an exemption from ad valorem taxation under state law and from sales and use tax
levied, assessed, or payable under state law; to limit the term of the ad valorem tax exemptions
and to cap the income tax credits; to provide for the carry forward of certain earned but
unused credits; to provide methods for claiming the exemptions or credits; and to amend Act
2016-102, 2016 Regular Session, now appearing as Section 40-18-416, Code of Alabama 1975,
to provide for the repeal of its provisions under certain...
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