HB569 Alabama 2015 Session

Summary

Primary Sponsor

John F. Knight Jr

Democrat

Session

Regular Session 2015

Title

Sales and use tax on food, exempt from, beginning September 1, 2015

Summary

The bill would remove the state sales and use tax on food starting Sept 1, 2015, while local food taxes would stay at their current rate.

What This Bill Does

It exempts the gross receipts from the sale or use of food from state sales and use taxes for periods beginning Sept 1, 2015. Local governments would continue to collect sales taxes on food at the same local rate as today. The definition of food follows the SNAP definition in federal law; if that definition ends, the Legislature will define food by general law. The act would become law shortly after the Governor approves it.

Who It Affects

• Consumers/households: will not pay state sales or use tax on food purchases, but will still pay local food taxes.
• Food retailers/sellers and local tax authorities: must adjust to the absence of state food tax and continue collecting local food taxes at the current local rate.

Key Provisions

• Section 2: Food sales and use receipts are exempt from state sales and use taxes starting Sept 1, 2015; local food taxes remain collected at the local rate.
• Section 1: Defines 'food' using the SNAP-related federal definition; if that definition ends, the Legislature will establish a new definition by general law.
• Section 3: The act becomes effective immediately after the Governor signs, or otherwise becomes law.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation