HB373 Alabama 2014 Session

Signed by Governor

Bill Summary

Sponsors

Bill Poole

Session

Regular Session 2014

Title

Sales and use tax, prepaid wireless service defined, prepaid calling card and prepaid authorization number, subject to tax, Secs. 40-23-1, 40-23-60 am'd.

Description

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.

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. 2014-336.
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