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SB131
200332-1:n:05/07/2019:LLR/tj LSA2019-1651 SB131 By Senator Livingston RFD Fiscal Responsibility
and Economic Development Rd 1 06-FEB-20 SYNOPSIS: Under existing law, the state imposes sales
and use taxes upon certain persons, firms, or corporations. The amount of the taxes ranges
from one and one-half to four percent of the gross proceeds of the sale or consumption of
various types of tangible personal property. The state also imposes a sales tax on the operation
of places of amusement or entertainment. Counties and municipalities impose various additional
sales and use taxes. Certain entities are exempted from state, county, or local sales and
use taxes. This bill would exempt Upper Sand Mountain United Methodist Larger Parish Incorporated
from any state, county, and municipal sales and use taxes. A BILL TO BE ENTITLED AN ACT To
exempt Upper Sand Mountain United Methodist Larger Parish Incorporated from the payment of
all state, county, and municipal sales and use taxes. BE IT ENACTED...
alisondb.legislature.state.al.us/alison/searchableinstruments/2020RS/bills/SB131.htm - 1K - Match Info - Similar pages
HB417
the Constitution of this state. "(18) When dealers or distributors use parts taken from
stocks owned by them in making repairs without charge for such parts to the owner of the property
repaired pursuant to warranty agreements entered into by manufacturers, such use shall not
constitute taxable sales to the manufacturers, distributors, or to the dealers, under this
division or under any county sales tax law. "(19) The gross proceeds received from the
sale or furnishing of food, including potato chips, candy, fruit and similar items,
soft drinks, tobacco products, and stationery and other similar or related articles by hospital
canteens operated by Alabama state hospitals at Bryce Hospital and Partlow State School for
Mental Deficients at Tuscaloosa, Alabama, and Searcy Hospital at Mt. Vernon, Alabama, for
the benefit of the patients therein. "(20) The gross proceeds of the sale, or sales,
of wrapping paper and other wrapping materials when used in preparing poultry or poultry...
alisondb.legislature.state.al.us/alison/searchableinstruments/2020RS/bills/HB417.htm - 34K - Match Info - Similar pages
SB248
the Constitution of this state. "(18) When dealers or distributors use parts taken from
stocks owned by them in making repairs without charge for such parts to the owner of the property
repaired pursuant to warranty agreements entered into by manufacturers, such use shall not
constitute taxable sales to the manufacturers, distributors, or to the dealers, under this
division or under any county sales tax law. "(19) The gross proceeds received from the
sale or furnishing of food, including potato chips, candy, fruit and similar items,
soft drinks, tobacco products, and stationery and other similar or related articles by hospital
canteens operated by Alabama state hospitals at Bryce Hospital and Partlow State School for
Mental Deficients at Tuscaloosa, Alabama, and Searcy Hospital at Mt. Vernon, Alabama, for
the benefit of the patients therein. "(20) The gross proceeds of the sale, or sales,
of wrapping paper and other wrapping materials when used in preparing poultry or poultry...
alisondb.legislature.state.al.us/alison/searchableinstruments/2020RS/bills/SB248.htm - 36K - Match Info - Similar pages
HB64
203898-1:n:01/06/2020:LSA-BY/jmb HB64 By Representative Pringle RFD State Government Rd 1 04-FEB-20
SYNOPSIS: This bill would update sections of the code related to statutorily exempt entities
to include only those that have obtained and are retaining a current certificate of exemption
as required by law. This bill would also repeal sections of the code related to statutorily
exempt entities that have not obtained or are not retaining a current certificate of exemption
as required by law. A BILL TO BE ENTITLED AN ACT Relating to sales and use taxes; to update
the code sections related to statutorily exempt entities to include only those that have obtained
and are retaining a current certificate of exemption; to repeal code sections relating to
statutorily exempt entities that have not obtained or are not retaining a current certificate
of exemption. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Sections 40-9-12, 40-9-13,
40-9-25.2, 40-9-25.10, 40-9-26, 40-9-28, and 40-23-5, as...
alisondb.legislature.state.al.us/alison/searchableinstruments/2020RS/bills/HB64.htm - 31K - Match Info - Similar pages
HB66
Rep(s). By Representative McClammy HB66 ENROLLED, An Act, Relating to economic development;
to authorize the incorporation in any municipality or county in this state of a local redevelopment
authority for the purpose of promoting trade and commerce by inducing commercial enterprise
to upgrade, improve, modernize, and expand existing facilities and to locate new facilities
on land contiguous with an active U.S. Air Force military installation within the corporate
limits of the municipality, or geographical boundaries of the county; to provide for the formation,
governance, power, and duties of the authority; to provide for the issuance by the authority
of interest-bearing revenue bonds and other interest-bearing securities, payable solely out
of the revenues and receipts derived from the leasing or sale of properties owned by the authority;
to provide that the securities may be secured by a pledge of the revenues and receipts from
which they are payable; to authorize the authority to...
alisondb.legislature.state.al.us/alison/searchableinstruments/2020RS/bills/HB66.htm - 63K - Match Info - Similar pages
SB53
SB53 ENGROSSED By Senator Burkette A BILL TO BE ENTITLED AN ACT Relating to economic development;
to authorize the incorporation in any municipality or county in this state of a local redevelopment
authority for the purpose of promoting trade and commerce by inducing commercial enterprise
to upgrade, improve, modernize, and expand existing facilities and to locate new facilities
on land contiguous with an active U.S. Air Force military installation within the corporate
limits of the municipality, or geographical boundaries of the county; to provide for the formation,
governance, power, and duties of the authority; to provide for the issuance by the authority
of interest-bearing revenue bonds and other interest-bearing securities, payable solely out
of the revenues and receipts derived from the leasing or sale of properties owned by the authority;
to provide that the securities may be secured by a pledge of the revenues and receipts from
which they are payable; to authorize the...
alisondb.legislature.state.al.us/alison/searchableinstruments/2020RS/bills/SB53.htm - 63K - Match Info - Similar pages
HB196
204545-1:n:02/04/2020:LSA-JP/jmb HB196 By Representative Hatcher RFD Ways and Means Education
Rd 1 11-FEB-20 SYNOPSIS: Under existing law, various entities are exempt from state and local
taxation. This bill would provide that the Alabama State Missionary Baptist Convention, Incorporated
and each local Baptist association which is a member in good standing of the convention, and
all real and personal property of the convention and each association and All Collaborated
To Serve The Community Development Corporation would be exempt from the payment of ad valorem
and sales and use taxes. A BILL TO BE ENTITLED AN ACT To amend Section 40-9-12, Code of Alabama
1975, relating to tax exemptions, to provide that the Alabama State Missionary Baptist Convention,
Incorporated and each local Baptist association which is a member in good standing of the
convention, would be exempt from the payment of ad valorem and sales and use taxes. BE IT
ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Section...
alisondb.legislature.state.al.us/alison/searchableinstruments/2020RS/bills/HB196.htm - 10K - Match Info - Similar pages
HB318
205558-1:n:02/24/2020:LSA-JS/jmb HB318 By Representative Sorrell RFD Financial Services Rd
1 25-FEB-20 SYNOPSIS: Under existing law, virtual currency is currently not subject to ad
valorem taxation. This bill would exempt virtual currency, herein defined, from ad valorem
taxation. A BILL TO BE ENTITLED AN ACT To amend Section 40-9-1, Code of Alabama 1975, relating
to exemptions from ad valorem taxation; to exempt virtual currency from ad valorem taxation.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Section 40-9-1, Code of Alabama 1975,
is amended to read as follows: §40-9-1. "The following property and persons shall be
exempt from ad valorem taxation and none other: "(1) All bonds of the United States and
this state and all county and municipal bonds issued by counties and municipalities in this
state, all property, real and personal, of the United States and this state and of county
and municipal corporations in this state; all cemeteries, all property, real and personal,...
alisondb.legislature.state.al.us/alison/searchableinstruments/2020RS/bills/HB318.htm - 10K - Match Info - Similar pages
HB4
200313-1:n:04/30/2019:LFO-KF**/jmb HB4 By Representative Holmes RFD Fiscal Responsibility Rd
1 04-FEB-20 SYNOPSIS: This bill would repeal various state taxes and levy instead a comprehensive
consumption tax. A BILL TO BE ENTITLED AN ACT To repeal the following provisions of the Code
of Alabama 1975: Chapter 18 of Title 40, Sections 40-27-1.1, and 40-31-1-through 40-31-4,
regarding the income tax; Chapter 9F of Title 40, regarding the tax credits for rehabilitation
of historic structures; Chapter 16 of Title 40, regarding the financial institutions excise
tax; Chapter 14 of Title 40, regarding the corporation tax; Sections 40-14A-1 through 40-14A-2,
40-14A-21 through 40-14A-29, and 40-14A-41 through 40-14A-43, regarding the business privilege
tax; Chapter 23 of Title 40, regarding the sales and use and contractors gross receipts
taxes; Sections 40-15-1 through 40-15-19, regarding estate and gift tax; Sections 40-15A-1
through 40-15A-14, regarding the generation-skipping transfer tax;...
alisondb.legislature.state.al.us/alison/searchableinstruments/2020RS/bills/HB4.htm - 111K - Match Info - Similar pages
HB178
203965-1:n:01/15/2020:LSA-JK/jmb HB178 By Representative Sorrell RFD Ways and Means General
Fund Rd 1 06-FEB-20 SYNOPSIS: Under existing law, ad valorem taxes are assessed on taxable
property by class. This bill would reduce ad valorem tax assessment ratios on certain taxable
property over a ten-year period beginning in the tax year 2020. A BILL TO BE ENTITLED AN ACT
To amend Section 40-8-1, Code of Alabama, 1975, relating to the assessment of property for
ad valorem tax purposes; to eliminate state ad valorem taxes on certain taxable property over
a ten-year period beginning in the tax year 2020. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section
1. Section 40-8-1, Code of Alabama 1975, is amended to read as follows: §40-8-1. "(a)
On and after October 1, 1978, with respect to ad valorem taxes levied by the state, and, unless
otherwise provided, with respect to ad valorem taxes levied by a county, municipality, or
other taxing authority other than the state, all taxable property...
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