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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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SB67
181310-1:n:01/17/2017:JET*/th LRS2017-178 SB67 By Senators Coleman-Madison, Smitherman, Beasley,
Figures and Pittman RFD Fiscal Responsibility and Economic Development Rd 1 07-FEB-17 SYNOPSIS:
Under current law, each entity, subject to the Alabama corporate income tax, is required to
file a separate return and calculate the income tax on its separately accounted for taxable
income, regardless whether the entity is part of a larger business that consists of an affiliated
group of entities. This filing method allows large corporate taxpayers to take advantage of
tax planning options to shift income to other entities within the affiliated group located
in tax favorable states. Most large corporate businesses consist of a parent corporation and
a number of corporate subsidiaries. This bill would amend the corporate income tax law to
require the operations of all related entities, involved in a unitary business, file one corporate
income tax return on a combined basis, known as combined...
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SB109
181444-1:n:01/24/2017:LFO-HP/jmb SB109 By Senator Sanford RFD Finance and Taxation Education
Rd 1 07-FEB-17 SYNOPSIS: Currently, eligible sellers in The Simplified Seller Use Tax Remittance
Act may deduct and retain a two percent discount of the simplified sellers use tax properly
collected and remitted in a timely manner. This bill would limit the discount of the simplified
sellers use tax provided to eligible sellers to not exceed $400 per month. A BILL TO BE ENTITLED
AN ACT Relating to the discount provided to eligible sellers in The Simplified Seller Use
Tax Remittance Act; to limit the amount of the discount of the simplified sellers use tax
provided to each eligible seller. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Section
40-23-194, Code of Alabama 1975, is amended to read as follows: §40-23-194. Eligible sellers
may deduct and retain a discount equal to two percent of the simplified sellers use tax properly
collected and then remitted to the department in a timely...
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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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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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HB75
Rep(s). By Representative Johnson (R) HB75 ENROLLED, An Act, To establish the Wholesale to
Retail Accountability Program or WRAP. To standardize the reporting of sellers of tobacco
products and distributors of beer and wine to file informational reports on sales for resale
purposes made within this state on which sales or use tax was not collected; to provide electronic
filing of required informational reports; to establish an industry advisory group; to provide
penalties for noncompliance; to authorize the Department of Revenue to adopt rules; to provide
for duplicate information reporting from reporting entities as defined in Section 6050W of
the Internal Revenue Code; to provide for information on municipal business privilege license
applications to be submitted to the department. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. (a) This act shall establish the Wholesale to Retail Accountability Program or
WRAP. (b) For the purpose of this act, the following words...
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HB374
182171-1:n:03/07/2017:JMH/mfc LRS2017-438 HB374 By Representative England RFD Commerce and
Small Business Rd 1 07-MAR-17 SYNOPSIS: Under existing law, Alabama has adopted the Uniform
Condominium Act, which provides provisions for the creation, management, and termination of
a condominium association. This bill would make modifications to the Uniform Condominium Act.
This bill would specify further the rights of the developer and rights of the unit owner with
regard to a condominium that is part of a condominium association. A BILL TO BE ENTITLED AN
ACT Relating to the Uniform Condominium Act; to amend Sections 35-8A-102, 35-8A-103, 35-8A-105,
35-8A-106, 35-8A-107, 35-8A-201, 35-8A-205, 35-8A-208, 35-8A-209, 35-8A-210, 35-8A-211, 35-8A-214,
35-8A-215, 35-8A-218, 35-8A-220, 35-8A-302, 35-8A-303, 35-8A-304, 35-8A-305, 35-8A-307, 35-8A-310,
35-8A-311, 35-8A-312, 35-8A-313, 35-8A-314, 35-8A-315, 35-8A-316, 35-8A-317, 35-8A-318, 35-8A-401,
35-8A-402, 35-8A-403, 35-8A-404, 35-8A-406,...
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SB283
SB283 ENGROSSED By Senator Smitherman A BILL TO BE ENTITLED AN ACT Relating to the Uniform
Condominium Act; to amend Sections 35-8A-102, 35-8A-103, 35-8A-105, 35-8A-106, 35-8A-107,
35-8A-201, 35-8A-205, 35-8A-208, 35-8A-209, 35-8A-210, 35-8A-211, 35-8A-214, 35-8A-215, 35-8A-218,
35-8A-220, 35-8A-302, 35-8A-303, 35-8A-304, 35-8A-305, 35-8A-307, 35-8A-310, 35-8A-311, 35-8A-312,
35-8A-313, 35-8A-314, 35-8A-315, 35-8A-316, 35-8A-317, 35-8A-318, 35-8A-401, 35-8A-402, 35-8A-403,
35-8A-404, 35-8A-406, 35-8A-407, 35-8A-408, 35-8A-409, 35-8A-411, 35-8A-412, 35-8A-413, 35-8A-415,
and 35-8A-417 of the Code of Alabama 1975; to provide further for the creation, management,
and termination of a condominium association; and to specify further the rights of the developer
and rights of the unit owner with regard to a condominium that is part of a condominium association.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Sections 35-8A-102, 35-8A-103, 35-8A-105,
35-8A-106, 35-8A-107, 35-8A-201,...
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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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