SB123
SB123 ENGROSSED By Senators Marsh, McClendon, Glover, Whatley, Waggoner, Shelnutt, Pittman,
Dial, Allen, Williams, Albritton and Melson A BILL TO BE ENTITLED AN ACT To amend Sections
16-6D-3, 16-6D-4, 16-6D-6, 16-6D-8, and 16-6D-9, Code of Alabama 1975, relating to Alabama
Accountability Act of 2013; to provide further for definitions; to make income tax credits
available to trusts and estates; to increase the cap on income tax credits for donations to
scholarship granting organizations; to create a credit against utility gross receipts tax
liability for donations to scholarship granting organizations; to establish procedures for
claiming a credit against the utility gross receipts tax; to require scholarship granting
organizations to obtain audited financial statements annually; and to require the Department
of Revenue or its agent to perform an audit of each scholarship granting organization at least
triennially. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Sections...
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HB177
181269-1:n:01/26/2017:MA/mfc LRS2016-3600 HB177 By Representatives Pettus, Hanes, Mooney, Greer,
Fridy, Patterson and Williams (JW) RFD Ways and Means Education Rd 1 09-FEB-17 SYNOPSIS: Under
existing law, the State Employees' Health Insurance Plan and the Public Education Employees'
Health Insurance Plan are governed by the State Employees' Insurance Board (SEIB) and the
Public Education Employees' Health Insurance Board (PEEHIB), respectively. This bill would
create a new board, titled the Public Employees' Health Insurance Board (PEHIB), to govern
these two health insurance plans. This bill would provide for the membership of the board,
election and qualifications of certain members, and terms for appointed and elected members.
This bill would provide that all references to the State Employees' Insurance Board and the
Public Education Employees' Health Insurance Board in state law be amended to reference the
Public Employees' Health Insurance Board. This bill would allow the new...
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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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HB492
Rep(s). By Representatives Baker and Jones HB492 ENROLLED, An Act, Relating to Escambia County;
authorizing the county commission to levy an additional sales and use tax; providing for the
collection, distribution, and use of the proceeds of the tax; and prescribing penalties and
fixing punishment for violation of this act. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. This act shall apply only to Escambia County. Section 2. As used in this act, "sales
and use tax" means a tax imposed by the state sales and use tax statutes and such other
acts applicable to Escambia County, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3,
40-23-4, 40-23-37, 40-23-60, 40-23-61, 40-23-62, and Section 40-23-63, Code of Alabama 1975.
Section 3. The Escambia County Commission, upon a majority vote of the members and in addition
to all other taxes, may levy a sales and use tax in an amount up to a one percent sales and
use tax on sales, use, storage, consumption, or gross receipts in the...
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HB572
Rep(s). By Representative Boothe HB572 ENROLLED, An Act, Relating to Pike County; authorizing
the county commission to levy an additional sales and use tax; providing for the collection,
distribution, and use of the proceeds of the tax; and prescribing penalties and fixing punishment
for violation of this act. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. This act
shall apply only to Pike County. Section 2. As used in this act, "sales and use tax"
means a tax imposed by the state sales and use tax statutes and such other acts applicable
to Pike County, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-37,
40-23-60, 40-23-61, 40-23-62, and Section 40-23-63, Code of Alabama 1975. Section 3. The Pike
County Commission, upon a majority vote of the members and in addition to all other taxes,
may levy a sales and use tax in an amount up to a one and one-half percent sales and use tax
outside of the corporate limits of the City of Troy and up to a one-half of...
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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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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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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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HB531
Rep(s). By Representative Chesteen HB531 ENROLLED, An Act, Relating to the existing one percent
sales tax to build and maintain a jail in Geneva County; to amend Sections 2, 3, 4, 6, 7,
and 8 of Act 2014-210, 2014 Regular Session (Acts 2014, p.642); to authorize the county commission
to impose a use tax in addition to the sales tax and to allow the proceeds from the sales
and use taxes to also be used for operation of the jail. BE IT ENACTED BY THE LEGISLATURE
OF ALABAMA: Section 1. Sections 2, 3, 4, 6, 7, and 8 of Act 2014-210, 2014 Regular Session
(Acts 2014, p.642), are amended to read as follows: "Section 2. As used in this act,
state sales tax means the tax imposed by Article 1 of Chapter 23 of Title 40 of the 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, and state use tax means the tax imposed by Article 2 of
Chapter 23 of Title 40 of the Code of Alabama 1975. "Section 3. (a) In addition...
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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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