HB365 Alabama 2011 Session

Summary

Primary Sponsor

Jamie Ison

Republican

Session

Regular Session 2011

Title

Sales and use tax, consumer use tax, Internet retailers required to inform Alabama purchasers of duty to pay required state and local sales tax, Revenue Department authorized to amend personal income tax forms to facilitate collection of tax on Internet sales, Secs. 40-23-89, 40-23-90 am'd. (2011-20358)

Description

This bill would add a new Section 40-23-89, Code of Alabama 1975, to require notification to certain Alabama purchasers of tangible personal property regarding their obligation to remit sales or use taxes to the State of Alabama and appropriate local governments if the retailer does not collect and remit these taxes on their behalf, and to levy a civil penalty for violations of these provisions; to require those retailers to send an annual summary of purchases to their Alabama customers, with a reminder of the customer's potential use tax obligations; and would add a new Section 40-23-90, Code of Alabama 1975, to authorize the Department of Revenue to facilitate the collection of the consumer use tax on these sales by amending its individual income tax forms to allow Alabama residents and part-year residents to remit both the state and local consumer use tax due, on an annual basis, and to direct the distribution of the tax revenue in excess of the state general tax rate to the appropriate local governments.

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Subjects

Taxation