HB216 Alabama 2013 Session

Signed by Governor

Bill Summary

Sponsors

Session

Regular Session 2013

Title

Sales and use tax, aircraft parts used to refurbish cargo aircraft, use tax exemption further provided for, local government approval of local taxes, Sec. 40-23-62 am'd

Description

Under existing law, Act 2012-185, 2012 Regular Session, provided a state sales tax exemption for parts, components, and systems used in the conversion, reconfiguration, or maintenance of certain aircraft in this state

This bill would clarify legislative intent and conform the provisions of the sales tax exemption provided in Act 2012-185, to specify an equivalent use tax exemption

To amend Section 40-23-62, Code of Alabama 1975, as last amended, relating to state use taxes; to clarify legislative intent and conform the provisions of the state use tax to the sales tax exemption provided by Act 2012-185, 2012 Regular Session; to specify an equivalent use tax exemption for any parts, components, and systems which become a part of a fixed or rotary wing military aircraft or certified transport category aircraft which undergoes conversion, reconfiguration, or general maintenance so long as the address of the aircraft for FAA registration is not in the state; to provide that the exemption shall not apply to a local use tax except under certain conditions; and to provide for this act to be effective retroactively for the fiscal year commencing October 1, 2012.

Subjects

Sales and Use Tax

Bill Actions

Action Date	Chamber	Action
May 7, 2013	H	Delivered to Governor at 12:20 p.m. on May 7, 2013.
May 7, 2013	H	Assigned Act No. 2013-196.
May 7, 2013	H	Clerk of the House Certification
May 7, 2013	S	Signature Requested
May 2, 2013	H	Enrolled
May 2, 2013	H	Passed Second House
May 2, 2013	S	Motion to Read a Third Time and Pass adopted Roll Call 830
May 2, 2013	S	Third Reading Passed
April 18, 2013	S	Read for the second time and placed on the calendar
April 4, 2013	S	Marsh Tabled Marsh Motion to rerefer adopted Roll Call 301
April 4, 2013	S	Read for the first time and referred to the Senate committee on Commerce, Transportation, and Utilities
April 2, 2013	H	Motion to Read a Third Time and Pass adopted Roll Call 233
April 2, 2013	H	Third Reading Passed
February 21, 2013	H	Read for the second time and placed on the calendar
February 7, 2013	H	Read for the first time and referred to the House of Representatives committee on Commerce and Small Business