Under existing law, prepaid calling cards and prepaid authorization numbers are deemed tangible property, the sale of which is subject to sales tax. This bill amends the definition of a prepaid telephone calling card to clarify that prepaid wireless service that is evidenced by a physical card, and prepaid wireless service that is not evidenced by a physical card, which is considered a prepaid authorization number, are subject to sales and use tax. This bill also defines prepaid wireless service.
Delivered to Governor at 3:48 p.m. on April 1, 2014.
Assigned Act No. 2014-336.
Clerk of the House Certification
Signature Requested
Enrolled
Passed Second House
Motion to Read a Third Time and Pass adopted Roll Call 1045
Third Reading Passed
Read for the second time and placed on the calendar
Read for the first time and referred to the Senate committee on Finance and Taxation Education
Engrossed
Motion to Read a Third Time and Pass adopted Roll Call 400
Motion to Adopt adopted Roll Call 399
Poole Amendment Offered
Third Reading Passed
Read for the second time and placed on the calendar
Read for the first time and referred to the House of Representatives committee on Ways and Means Education
Source: Alabama Legislature