HB373 Alabama 2014 Session
Bill Summary
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
To amend Sections 40-23-1 and 40-23-60, Code of Alabama 1975, relating to sales and use tax definitions, 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, are subject to sales and use tax.
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. 2014-336. |
| 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 1045 |
| March 20, 2014 | S | Third Reading Passed |
| March 13, 2014 | S | Read for the second time and placed on the calendar |
| February 20, 2014 | S | Read for the first time and referred to the Senate committee on Finance and Taxation Education |
| February 20, 2014 | H | Engrossed |
| February 20, 2014 | H | Motion to Read a Third Time and Pass adopted Roll Call 400 |
| February 20, 2014 | H | Motion to Adopt adopted Roll Call 399 |
| February 20, 2014 | H | Poole Amendment Offered |
| February 20, 2014 | H | Third Reading Passed |
| February 6, 2014 | H | Read for the second time and placed on the calendar |
| January 30, 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 | HB373 Alabama 2014 Session - Enrolled |
| Bill Text | HB373 Alabama 2014 Session - Engrossed |
| Bill Text | HB373 Alabama 2014 Session - Introduced |