HB553 Alabama 2015 Session

Summary

Primary Sponsor

Ken Johnson

Republican

Session

Regular Session 2015

Title

Taxation, discontinuing sales, use, and lodging tax discounts on sales of motor fuels, tobacco, and lodgings effective October 1, 2015, Secs. 40-17-340, 40-17-341, 40-17-343, 40-23-36, 40-23-77, 40-25-5, 40-26-21 am'd.

Summary

HB553 would discontinue all administrative discounts on several Alabama taxes and fees, effective October 1, 2015.

What This Bill Does

If enacted, the bill ends the discounts that taxpayers currently receive for timely filing or paying certain taxes. This includes discounts tied to fuel taxes, sales tax, use tax, lodging tax, tobacco stamps, and contractors’ gross receipts, as well as discounts given to distributors, suppliers, wholesalers, and licensees. Starting October 1, 2015, these discounts would no longer be allowed, and the Department of Revenue would not apply them.

Who It Affects

• Fuel-tax-related discount recipients (suppliers, permissive suppliers, distributors/importers, exporters) who would lose administrative discounts on fuel taxes and related filings.
• Other discount recipients (authorized sales tax licensees, contractors, wholesalers/jobbers, tobacco stamp sellers, and lodging tax payers) who would lose discounts on sales/use taxes, tobacco stamps, lodging tax, and contractor gross receipts.

Key Provisions

• Discontinue the administrative discount for fuel taxes under §40-17-340 (0.5% of tax) effective Oct 1, 2015.
• Discontinue the fuel tax payment discount for distributors/importers under §40-17-341 (0.4% of tax) effective Oct 1, 2015.
• Discontinue the deduction for unpaid tax payments by distributors/importers under §40-17-343, effective Oct 1, 2015.
• Discontinue governor-authorized discounts for license holders under §40-23-36, effective Oct 1, 2015.
• Discontinue the seller/vendor discount under §40-23-77 (3%), effective Oct 1, 2015.
• Discontinue the tobacco stamps discount under §40-25-5 (7.5%), effective Oct 1, 2015.
• Discontinue the lodgings tax discount under §40-26-21 (up to 5% of first $100 and 2% thereafter), effective Oct 1, 2015.

AI-generated summary using openai/gpt-5-nano on Feb 25, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation