- Barry Moore
- Micky Hammon
- Ed Henry
- Steve McMillan
- Randall Shedd
- Mac McCutcheon
- Alan Baker
- Jim Patterson
- Duwayne Bridges
- Greg Wren
- Mack N. Butler
- David Standridge
- Terri Collins
- Phil Williams
- April Weaver
- Alan Boothe
- Mary Sue McClurkin
- Jim Carns
- Becky Nordgren
- Howard Sanderford
- Paul W. Lee
- Allen Farley
- Joe Faust
- Lynn Greer
- Ken Johnson
- K.L. Brown
- Jim McClendon
HB151 Alabama 2014 Session
Signed by Governor
Bill Summary
Sponsors
Session
Regular Session 2014
Title
Sales tax, estimated payments, average monthly tax liability threshold increased, Sec. 40-23-7 am'd.
Description
Under existing law, any taxpayer liable for the payment of state sales taxes whose average monthly tax liability was $1,000 or greater during the preceding calendar year must make estimated monthly payments to the Department of Revenue based on the actual tax liability for the same calendar month of the preceding year
This bill would increase the average monthly tax liability threshold for a taxpayer to be required to make estimated payments to $2,500 or greater
To amend Section 40-23-7, Code of Alabama 1975, relating to the collection of state sales taxes, to increase the average monthly tax liability for a taxpayer to be required to make estimated state sales tax payments from $1,000 or greater to $2,500 or greater.
Subjects
Taxation
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| April 1, 2014 | H | Delivered to Governor at 3:48 p.m. on April 1, 2014. |
| April 1, 2014 | H | Assigned Act No. 2014-316. |
| April 1, 2014 | H | Clerk of the House Certification |
| April 1, 2014 | S | Signature Requested |
| April 1, 2014 | H | Enrolled |
| April 1, 2014 | H | Passed Second House |
| March 20, 2014 | S | Motion to Read a Third Time and Pass adopted Roll Call 1043 |
| March 20, 2014 | S | Taylor motion to Table adopted Voice Vote |
| March 20, 2014 | S | Finance and Taxation Education Amendment Offered |
| March 20, 2014 | S | Third Reading Passed |
| February 20, 2014 | S | Read for the second time and placed on the calendar 1 amendment |
| January 16, 2014 | S | Read for the first time and referred to the Senate committee on Finance and Taxation Education |
| January 16, 2014 | H | Motion to Read a Third Time and Pass adopted Roll Call 21 |
| January 16, 2014 | H | Third Reading Passed |
| January 15, 2014 | H | Read for the second time and placed on the calendar |
| January 14, 2014 | H | 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 | HB151 Alabama 2014 Session - Enrolled |
| Bill Text | HB151 Alabama 2014 Session - Introduced |