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

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.

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.

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Subjects

Taxation