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SB96 Alabama 2014 Session

Updated Jul 24, 2021
SB96 Alabama 2014 Session
Senate Bill
Expired
Current Status
Regular Session 2014
Session
2
Sponsors

Summary

Primary Sponsor
Tom Whatley
Republican
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

H

Pending third reading on day 19 Favorable from Ways and Means Education

H

Read for the second time and placed on the calendar

H

Read for the first time and referred to the House of Representatives committee on Ways and Means Education

S

Motion to Read a Third Time and Pass adopted Roll Call 115

S

Third Reading Passed

S

Read for the second time and placed on the calendar

S

Read for the first time and referred to the Senate committee on Finance and Taxation General Fund

Bill Text

Votes

Motion to Read a Third Time and Pass

January 24, 2014 Senate Passed
Yes 26
Absent 9

Documents

Source: Alabama Legislature