SB96 Alabama 2014 Session
Summary
- Primary Sponsor
-
Tom WhatleyRepublican - Co-Sponsor
- Dick Brewbaker
- Session
- Regular Session 2014
- Title
- Private schools, colleges, universities, sale of tangible property, including lunches sold within school buildings continue to be exempt from state and local sales and use taxes, Secs. 40-23-4, 40-23-62 am'd.
- Description
Certain items and organizations are exempted from sales and use taxes in the Code of Alabama 1975.
This bill retroactively clarifies and confirms that the gross proceeds of sales of tangible personal property to, or the storage, use, or other consumption of tangible personal property by, private schools, colleges, and universities located in Alabama continue to be exempt from state and local sales and use tax, as provided in Act 371 of the 1959 Regular Session. Consistent with that act, this bill also retroactively clarifies and confirms that the exemption from sales and use taxes continues to apply to lunches sold to both public and private school children within school buildings.
- Subjects
- Sales and Use Tax
Bill Actions
Pending third reading on day 19 Favorable from Ways and Means Education
Read for the second time and placed on the calendar
Read for the first time and referred to the House of Representatives committee on Ways and Means Education
Motion to Read a Third Time and Pass adopted Roll Call 115
Third Reading Passed
Read for the second time and placed on the calendar
Read for the first time and referred to the Senate committee on Finance and Taxation General Fund
Bill Text
Votes
Documents
Source: Alabama Legislature