HB153 Alabama 2012 Session

Summary

Primary Sponsor

Jack Williams

Republican

Session

Regular Session 2012

Title

Taxation, Sales, Use, and Lease Tax Simplification Task Force, established, members, duties

Summary

This bill creates a task force to study how to simplify Alabama's sales, use, and lease tax administration and remittance.

What This Bill Does

It establishes the Alabama Sales, Use, and Lease Tax Simplification Task Force to study potential streamlining and simplification of tax administration. It defines a diverse group of members from state agencies, legal professionals, business representatives, lawmakers, and local government groups to participate. It requires a written report with findings and suggestions by the third legislative day of 2013 and then dissolves the task force; it also sets a small expense limit and rules for meetings and staffing.

Who It Affects

• Taxpayers and businesses in Alabama who file sales, use, and lease tax returns, who could benefit from a simpler tax system and fewer filing burdens if reforms are recommended.
• State and local government bodies and related organizations that must participate on the task force (state tax agencies, legislators, municipalities, counties, and business groups) and may influence or implement any resulting changes.

Key Provisions

• Creates the Alabama Sales, Use, and Lease Tax Simplification Task Force to study streamlining and simplifying administration and remittance of taxes.
• Specifies diverse membership including state agencies (Director of Finance, Commissioner of Revenue), two tax-law attorneys, three executive officers from the House side, three from the Senate side, two House members, two Senate members, two at-large citizens, and representatives from local and business groups (Alabama League of Municipalities, Association of County Commissions, Association of Alabama Tax Administrators, Business Council of Alabama).
• Appointment timeline: all members appointed within 30 days; first meeting within 60 days; chair and vice-chair elected at first meeting; meetings held as directed.
• Compensation and expenses: legislative members receive regular compensation and per diem; non-legislative members reimbursed per agency policies; overall project expenses capped at $1,000.
• Open meetings: the task force is subject to the Alabama Open Meetings Act.
• Duration: required to complete a written report by the third legislative day of the 2013 Regular Session and then be dissolved.
• Effective date: immediate upon passage and governor’s approval.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation