HB439 Alabama 2014 Session

Summary

Primary Sponsor

Mike Ball

Republican

Co-Sponsor

Jim Patterson

Session

Regular Session 2014

Title

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

Summary

HB439 would exempt certain advertising agency purchases of printed materials from use tax when bought from out-of-state printers, if the agency does not control recipient lists.

What This Bill Does

It adds a use tax exemption for printed materials purchased by advertising agencies from out-of-state printers. The exemption applies only if the advertising agency does not provide or control the list of recipients to be mailed the materials. The exemption is retroactive to open tax periods and periods where assessments could be entered, but no refunds are allowed for periods before the act's effective date, and the law becomes effective on the first day of the third month after passage/approval.

Who It Affects

• Alabama advertising agencies that purchase printed materials from out-of-state printers (they may be exempt from use tax if they do not provide recipient lists).
• Out-of-state printers that sell printed materials to Alabama advertising agencies (their sales may be exempt from Alabama use tax under the conditions of the bill).

Key Provisions

• Adds Section 40-23-62.1 clarifying the exemption from use tax for printed materials purchased by an Alabama advertising agency from an out-of-state printer, provided the agency does not furnish a list of recipient names to the printer.
• Retroactive application to all open tax periods and periods where a tax assessment could be entered, with no refunds for periods prior to the act’s effective date.
• Establishes the effective date as the first day of the third month following passage and approval by the Governor (or when it becomes law otherwise).
• Contains a severability clause stating that if part of the act is invalid, the rest remains in effect.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation