HB553 Alabama 2015 Session

Currently, an administrative discount is provided for a supplier or permissive supplier who timely files a return for aviation gasoline tax, gasoline tax, motor fuels (diesel) tax and motor carrier fuel tax. Also, a discount is provided for aviation gasoline tax, gasoline tax, motor fuels (diesel) tax and motor carrier fuel tax when a licensed distributor or importer timely pays tax due to supplier or permissive supplier. An administrative discount is applied to aviation gas tax, gasoline tax, motor fuels (diesel) tax and motor carrier fuel taxes when a supplier or permissive supplier timely files return for payments not previously remitted

Currently, authorized sales tax licensees are also provided a discount. An administrative discount is given on contractors’ gross receipts to contractors that file returns timely each month. A discount is applied to timely filers for use tax

Qualified wholesalers and jobbers are allowed a discount on the sale of tobacco stamps. Currently, a timely filing discount on lodgings tax is allowed for qualifying vendors

This bill would discontinue the aforementioned discounts

To amend Sections 40-17-340, 40-17-341, 40-17-343, 40-23-36, 40-23-77, 40-25-5, and 40-26-21, Code of Alabama 1975 to discontinue all discounts applicable to aviation gasoline tax, gasoline tax, motor fuels (diesel) tax and motor carrier fuel tax; to discontinue the discount applicable to sales tax; to discontinue the discount applicable to contractors’ gross receipts; to discontinue the discount applicable to use tax; to discontinue the discount on the sale of tobacco stamps; and to discontinue the discount applicable to lodgings tax.