HB514 Alabama 2012 Session
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Bill Summary
Sponsors
Session
Regular Session 2012
Title
Ophthalmic materials, sale of by licensed ophthalmologist subject to state sales tax, Sec. 40-23-1 am'd
Description
Currently, the dispensing or transferring of ophthalmic materials by a licensed ophthalmologist is not considered a sale subject to the state sales tax
This bill would provide that the dispensing or transferring of such products by a licensed ophthalmologist or a licensed optometrist is subject to the state sales tax
To amend Section 40-23-1, Code of Alabama 1975, relating to transactions that are considered to be or not be a sale; to provide that the dispensing or transferring of ophthalmic materials by either a licensed ophthalmologist or a licensed optometrist is a sale subject to the state sales tax.
Subjects
Sales and Use Tax
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| May 8, 2012 | Pending third reading on day 28 Favorable from Finance and Taxation General Fund | |
| May 8, 2012 | Read for the second time and placed on the calendar | |
| May 1, 2012 | Read for the first time and referred to the Senate committee on Finance and Taxation General Fund | |
| May 1, 2012 | Motion to Read a Third Time and Pass adopted Roll Call 1105 | |
| May 1, 2012 | Third Reading Passed | |
| April 19, 2012 | Read for the second time and placed on the calendar | |
| March 14, 2012 | Read for the first time and referred to the House of Representatives committee on Ways and Means Education |
Bill Text
Bill Votes
Bill Documents
| Type | Link |
|---|---|
| Bill Text | HB514 Alabama 2012 Session - Introduced |