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  1. Bama Politics
  2. Alabama
  3. Alabama House & Senate Bills
  4. 2013 Alabama Legislative Regular Session
  5. 2013 Alabama House Bills
  6. HB419 Alabama 2013 Session

HB419 Alabama 2013 Session

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Signed by Governor

Bill Summary

Sponsors
  • Paul DeMarco
Session
Regular Session 2013
Title
Sales and use tax, governmental entities that are tax exempt, construction projects, certain contractors and subcontractors to be granted certificates of exemption by Revenue Department to purchase materials, exception for highway projects, civil penalties
Description

Under existing law, the State of Alabama, a county, or a municipality, a local board of education, a state or local industrial development board or authority and other governmental entities and political subdivisions of these entities are generally exempt from the payment of sales and use taxes on the purchase of building materials and construction materials to be included in construction projects of the governmental entity

Under existing law, the governmental entity is required to actually purchase, store, and pay for construction materials to be used in a construction project of the governmental entity in order for the governmental entity to recognize the cost savings on the tax exempt purchases. Under existing law, a governmental entity normally requires bidders for government construction projects to include the costs of purchases as tax exempt purchases in bids submitted on a project

This bill would provide for the Department of Revenue to grant certificates of exemption from sales and use taxes to contractors and subcontractors licensed by the State Licensing Board for General Contractors for the purchase of building materials and construction materials to be used in the construction of a building or other project, not to include a highway, road, or bridge project, for a governmental entity which is exempt from the payment of sales and use taxes. The bill would provide for the accounting for purchases and for enforcement for violations

Relating to construction projects of the State of Alabama, counties, municipalities, local boards of education, industrial development boards, and other governmental entities which are exempt from the payment of sales and use taxes on the purchase of building materials and construction materials to be included in construction projects of the governmental entity; to provide for the Department of Revenue to grant certificates of exemption from sales and use taxes to contractors and subcontractors licensed by the State Licensing Board for General Contractors for the purchase of building materials and construction materials to be used in the construction of a building or other project for the governmental entity, with the exception of any highway, road, or bridge project; to provide for accounting for purchases and enforcement for violation of the act; and to authorize the Department of Revenue to adopt rules to implement the act.

Subjects
Taxation

Bill Actions

Action DateChamberAction
May 9, 2013HForwarded to Governor at 2:33 p.m. on May 9, 2012.
May 9, 2013HAssigned Act No. 2013-205.
May 9, 2013HClerk of the House Certification
May 9, 2013SSignature Requested
May 9, 2013SConcurred in Second House Amendment
May 9, 2013HEnrolled
May 9, 2013HDeMarco motion to Concur In and Adopt adopted Roll Call 1183
May 9, 2013HConcurrence Requested
May 7, 2013SMotion to Read a Third Time and Pass adopted Roll Call 910
May 7, 2013SBlackwell motion to Adopt adopted Roll Call 909
May 7, 2013SFinance and Taxation Education Amendment Offered
May 7, 2013SThird Reading Passed
April 24, 2013SRead for the second time and placed on the calendar 1 amendment
April 11, 2013SRead for the first time and referred to the Senate committee on Finance and Taxation Education
April 9, 2013HEngrossed
April 9, 2013HMotion to Read a Third Time and Pass adopted Roll Call 355
April 9, 2013HMotion to Adopt adopted Roll Call 354
April 9, 2013HWays and Means Education first Substitute Offered
April 9, 2013HThird Reading Passed
March 20, 2013HRead for the second time and placed on the calendar with 1 substitute and
March 7, 2013HRead for the first time and referred to the House of Representatives committee on Ways and Means Education

Bill Text

Download HB419 Alabama 2013 Session PDF

Bill Votes

DeMarco motion to Concur In and Adopt
2013-05-09
Chamber: House
Result: Passed
Motion to Read a Third Time and Pass
2013-05-08
Chamber: Senate
Result: Passed
Blackwell motion to Adopt
2013-05-08
Chamber: Senate
Result: Passed
Motion to Read a Third Time and Pass
2013-04-09
Chamber: House
Result: Passed
Motion to Adopt
2013-04-09
Chamber: House
Result: Passed

Bill Documents

TypeLink
Bill Text HB419 Alabama 2013 Session - Enrolled
Bill Text HB419 Alabama 2013 Session - Engrossed
Bill Text HB419 Alabama 2013 Session - Introduced
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