HB439 Alabama 2014 Session

Sponsors

Session

Regular Session 2014

Title

Taxation, exempt certain advertisers from use tax, Sec. 40-23-62.1 added

Description

<p class="bill_description"> Under existing law, an advertising agency may be subject to taxation for printed material stored, used, or consumed in this state purchased from a printer who is located out of this state</p><p class="bill_description"> This bill would provide for clarification of the liability of advertisers in the state for use tax on printed materials purchased from out-of-state printers in cases where the advertiser does not have control over the individual recipients of the materials</p><p class="bill_entitled_an_act"> To add Section 40-23-62.1, Code of Alabama 1975, to clarify that advertisers in this state are exempt from use tax on certain materials purchased from out-of-state printers in cases where the advertiser does not have control over the individual recipients of the materials. </p>

Subjects

Taxation