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SB382 Alabama 2014 Session

In Committee

Bill Summary

Session
Regular Session 2014
Title
Taxation, band instruments of certain value exempt from sales and use tax during tax holiday, Sec. 40-23-210 am'd.
Description

Under existing law, certain school items and clothing are included in the annual sales tax holiday.

This bill would include uniforms for certain ancillary activities and musical instruments or related musical instrument accessories purchased for use in a school band, music class or other music group affiliated with a school within the exemption from the sales and use tax during the annual sales tax holiday and would also clarify that certain computer devices are eligible for the annual sales tax holiday.

To amend Section 40-23-210, Code of Alabama 1975, relating to the annual sales tax holiday; to include uniforms for certain ancillary activities and musical instruments or related musical instrument accessories purchased for use in a school band, music class or other music group affiliated with a school within the exemption from the sales and use tax during the annual sales tax holiday; and clarify that certain computer devices are eligible for the annual sales tax holiday.

Subjects
Taxation

Bill Actions

Action Date Chamber Action
April 1, 2014 S Indefinitely Postponed
March 5, 2014 S Pending third reading on day 22 Favorable from Finance and Taxation General Fund with 1 amendment
March 5, 2014 S Read for the second time and placed on the calendar 1 amendment
February 20, 2014 S Read for the first time and referred to the Senate committee on Finance and Taxation General Fund

Bill Text

Bill Documents

Source: Alabama Legislature