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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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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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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HB158
Rep(s). By Representative Martin HB158 ENROLLED, An Act, To amend Sections 8-17-80, 8-17-87,
8-17-96, 8-17-97, 8-17-99 and 8-17-101, Code of Alabama 1975; relating to the bond requirement
for applicants for the inspection fee permit. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section
1. Sections 8-17-80, 8-17-87, 8-17-96, 8-17-97, 8-17-99 and 8-17-101, Code of Alabama 1975,
are amended to read as follows: §8-17-80. "(a) The following words and phrases, when
used in this article, shall have the meanings ascribed to them in this section, except where
the context clearly indicates a different meaning: "(1) AVIATION GASOLINE. Motor fuel
designed for use in the operation of aircraft other than jet aircraft, and sold or used for
that purpose. "(2) BIODIESEL FUEL. Any motor fuel or mixture of motor fuels that is derived,
in whole or in part, from agricultural products or animal fats, or the wastes of such products
or fats, and is advertised as, offered for sale as, suitable for use as, 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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SB142
181419-1:n:01/19/2017:LFO-HP*/jmb SB142 By Senator Dial RFD Fiscal Responsibility and Economic
Development Rd 1 09-FEB-17 SYNOPSIS: This bill would remove the five thousand dollar bonding
requirement for the issuance of an inspection fee permit. A BILL TO BE ENTITLED AN ACT To
amend Sections 8-17-80, 8-17-87, 8-17-96, 8-17-97, 8-17-99 and 8-17-101, Code of Alabama 1975;
relating to the bond requirement for applicants for the inspection fee permit. BE IT ENACTED
BY THE LEGISLATURE OF ALABAMA:Section 1. Sections 8-17-80, 8-17-87, 8-17-96, 8-17-97, 8-17-99
and 8-17-101, Code of Alabama 1975, are amended to read as follows: §8-17-80. "(a) The
following words and phrases, when used in this article, shall have the meanings ascribed to
them in this section, except where the context clearly indicates a different meaning: "(1)
AVIATION GASOLINE. Motor fuel designed for use in the operation of aircraft other than jet
aircraft, and sold or used for that purpose. "(2) BIODIESEL FUEL. Any motor...
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SB44
SB44 ENGROSSED By Senator Sanders 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 provide that
a party desiring to redeem property sold to the state for unpaid taxes pay interest only on
the taxes due at the time of default; and to reduce interest due or paid on properties subject
to tax sale to eight percent. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Sections
40-10-75, 40-10-76, 40-10-77, 40-10-83, 40-10-121, and 40-10-122, Code of Alabama 1975, are
amended to read as follows: §40-10-75. "If, in In any action brought related to taxes
delinquent on or after January 1, 2018, the interest rate on any amounts awarded pursuant
to this section shall be eight percent. In any other action brought for the possession of
land sold for taxes, the title of the purchaser at the tax sale shall be defeated on account
of any defect in the proceedings under which the sale is had, or on account of...
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HB485
Rep(s). By Representative Tuggle HB485 ENROLLED, An Act, Relating to Tallapoosa County; to
provide for the support of volunteer fire protection services and emergency medical services
within Union Volunteer Fire and Rescue District; to levy a fire protection service fee on
certain owners of dwellings and commercial buildings within the Union Volunteer Fire and Rescue
District as defined by the E-911 Board of Commissioners of Tallapoosa County; to provide for
certain exemptions; to provide for the collection of funds derived from the fee; to provide
for the distribution of funds derived from the fee to the Union Volunteer Fire and Rescue,
Inc.; to provide for the expending and accounting of the funds; to provide for the increase
or decrease in the fire protection service fee; to provide for the treatment of funds upon
dissolution or abandonment of a volunteer fire department; to provide for the purposes of
funds generated by the fee; and to provide that the operation of the act is...
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SB232
182586-1:n:02/16/2017:MA/tgw LRS2017-614 SB232 By Senator Sanders RFD Finance and Taxation
Education Rd 1 21-FEB-17 SYNOPSIS: This bill would propose an amendment to the Constitution
of Alabama of 1901, to repeal Amendment 225 of the Constitution of Alabama of 1901, now appearing
as Section 211.04 of the Official Recompilation of the Constitution of Alabama of 1901, as
amended; to limit the state income tax deduction for federal income taxes for individual taxpayers;
to exempt sales of food and over-the-counter drugs from state sales tax; and to prohibit local
governments from levying separate sales taxes only on the sale of food or over-the-counter
drugs. A BILL TO BE ENTITLED AN ACT To propose an amendment to the Constitution of Alabama
of 1901, to repeal Amendment 225 of the Constitution of Alabama of 1901, now appearing as
Section 211.04 of the Official Recompilation of the Constitution of Alabama of 1901, as amended;
to limit the state income tax deduction for federal income taxes...
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SB368
SB368 By Senators Whatley and Chambliss ENROLLED, An Act, Relating to Tallapoosa County; to
provide for the support of volunteer fire protection services and emergency medical services
within Union Volunteer Fire and Rescue District; to levy a fire protection service fee on
certain owners of dwellings and commercial buildings within the Union Volunteer Fire and Rescue
District as defined by the E-911 Board of Commissioners of Tallapoosa County; to provide for
certain exemptions; to provide for the collection of funds derived from the fee; to provide
for the distribution of funds derived from the fee to the Union Volunteer Fire and Rescue,
Inc.; to provide for the expending and accounting of the funds; to provide for the increase
or decrease in the fire protection service fee; to provide for the treatment of funds upon
dissolution or abandonment of a volunteer fire department; to provide for the purposes of
funds generated by the fee; and to provide that the operation of the act is...
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