SB291 Alabama 2012 Session

Summary

Primary Sponsor

Greg J. Reed

Republican

Session

Regular Session 2012

Title

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

Summary

SB291 creates a task force to study how Alabama can simplify and streamline sales, use, and lease taxes.

What This Bill Does

It establishes the Alabama Sales, Use, and Lease Tax Simplification Task Force to study ways to streamline and simplify tax administration and remittance. It defines who serves on the task force, sets appointment and meeting rules, and requires a written report with findings and suggestions by the third legislative day of the 2013 Regular Session, after which the task force ends. It also sets limited expenses, compensation rules for legislative members, and requires openness under the Open Meetings Act.

Who It Affects

• Alabama taxpayers and businesses who would benefit from potential simplification and reduced filing burden for sales, use, and lease taxes.
• State and local government actors and related organizations (Departments of Finance and Revenue, municipalities, counties, tax administrators, and business groups) that participate in the task force and may implement its recommendations.

Key Provisions

• Creates the Alabama Sales, Use, and Lease Tax Simplification Task Force to study streamlining and simplifying tax administration and remittance.
• Defines diverse membership including state officials, tax-law attorneys, business representatives of various sizes, legislators, and representatives from municipalities, counties, and business associations.
• Sets appointment timelines (within 30 days) and first meeting within 60 days, with chair and vice-chair elected by the group; meetings as called.
• Specifies compensation and travel rules for legislative members and reimbursement rules for non-legislative members; requires compliance with the Open Meetings Act.
• Requires a written report of findings and suggestions to the House Speaker and Senate President Pro Tempore by the third legislative day of the 2013 Regular Session, after which the task force is dissolved.
• Cap on expenses: the task force may not spend more than $1,000; effective immediately upon passage.

AI-generated summary using openai/gpt-5-nano on Feb 25, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation