Under current law, all persons or companies which are exempt from the payment of Alabama sales, use, and lodgings taxes are not required to obtain a certificate of exemption.
This bill would require all persons or companies that are exempt from the payment of Alabama sales, use, and lodgings taxes, other than governmental entities, to annually obtain a certificate of exemption from the Department of Revenue.
In addition, this bill would require certain persons or companies exempt from the payment of Alabama sales, use, and lodgings taxes to file reports with the Department of Revenue providing information regarding exempt transactions.
Assigned Act No. 2015-534.
Signature Requested
Enrolled
Passed Second House
Motion to Read a Third Time and Pass adopted Roll Call 52
Knight motion to Carry Over 12 hours lost Roll Call 51
Boyd motion to Carry Over Until Specified Time lost Roll Call 50
Boyd motion to Miscellaneous adopted Voice Vote
Greer motion to withdraw his motion to table offered
Greer motion to Table offered
Boyd motion to Carry Over Temporarily pending
Greer motion to Table adopted Roll Call 49
Knight Amendment Offered
Greer motion to withdraw his motion adopted Voice Vote
Greer motion to Carry Over Temporarily pending
Greer motion to Table adopted Roll Call
Greer motion to Table adopted Roll Call
Greer motion to withdraw his motion adopted Voice Vote
Third Reading Passed
Read for the second time and placed on the calendar
Engrossed
Read for the first time and referred to the House of Representatives committee on Ways and Means General Fund
Motion to Read a Third Time and Pass adopted Roll Call 35
Pittman motion to Adopt adopted Roll Call 34
Pittman Amendment Offered
Third Reading Passed
Pittman motion to Carry Over to the Call of the Chair adopted Voice Vote
Third Reading Carried Over to Call of the Chair
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 Education
Source: Alabama Legislature