SB314 Alabama 2014 Session

Summary

Primary Sponsor

Paul Sanford

Republican

Session

Regular Session 2014

Title

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

Summary

SB314 clarifies that Alabama advertisers are exempt from use tax on certain printed materials bought from out-of-state printers if the advertiser does not provide recipient lists for those materials.

What This Bill Does

It adds a use tax exemption for printed materials purchased by an Alabama advertising agency from an out-of-state printer, provided the agency does not furnish a list of recipients to the printer. It is described as a clarification of existing law and applies retroactively to open tax periods and periods where assessments could be made, but refunds are not allowed for periods before the act’s effective date. It also states the act is severable and includes an effective date.

Who It Affects

• Advertising agencies in Alabama that buy printed materials from out-of-state printers and do not provide recipient lists to the printer, who would be exempt from use tax on those materials.
• Alabama tax administrators (e.g., the Department of Revenue) who would implement and enforce the exemption and its retroactive application.

Key Provisions

• Adds Section 40-23-62.1 to exempt the storage, use, or consumption in Alabama of printed materials purchased by an advertising agency from an out-of-state printer if the agency does not furnish a list of recipient names to the printer.
• Severability: if any part is invalid, the rest remains in effect.
• Retroactive applicability: applies to open tax periods and periods where assessments could be entered, but no refunds for periods before the act's effective date.
• Effective date: becomes effective on the first day of the third month after the act passes and is approved.

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