HB587 Alabama 2015 Session

Summary

Primary Sponsor

Terri CollinsRepresentative

Republican

Session

Regular Session 2015

Title

Taxation, lubricating oil products, excise tax, Secs. 40-17-170, 40-17-171, 40-17-172, 40-17-173, 40-17-175, 40-17-176, 40-17-177, 40-17-178, 40-17-179, 40-17-180, 40-17-185, 40-17-186, 40-17-220, 40-17-221, 40-17-223, 40-17-225 repealed; Secs. 40-17-182, 40-23-4, 40-23-62 am'd.

Summary

HB587 would repeal Alabama's lubricating oil excise tax and shift to collecting tax on lubricating oil products through the sales tax, with broad amendments to exemptions and administration.

What This Bill Does

It repeals the lubricating oil excise tax by removing numerous related sections. It amends key administration and exemption provisions (sections 40-17-182, 40-23-4, and 40-23-62) to set up forms and align exemptions with the new sales-tax approach for lubricating oil products. It also states an effective date of the first day of the third month after passage and approval, and keeps enforcement funding language tied to the excise tax proceeds.

Who It Affects

• Lubricating oil producers, distributors, and retailers in Alabama who would shift from paying an excise tax to collecting and remitting sales tax on lubricating oil products.
• Consumers and taxpayers in Alabama who would pay sales tax on lubricating oil products instead of the excise tax.

Key Provisions

• Repeals the lubricating oil excise tax by removing sections 40-17-170, 40-17-171, 40-17-172, 40-17-173, 40-17-175, 40-17-176, 40-17-177, 40-17-178, 40-17-179, 40-17-180, 40-17-185, 40-17-186, 40-17-220, 40-17-221, 40-17-223, and 40-17-225.
• Amends sections 40-17-182, 40-23-4, and 40-23-62 to require Department of Revenue forms, adjust use tax exemptions, and formalize the shift to sales-tax collection for lubricating oil products.
• Effective date: the act becomes effective on the first day of the third month following its passage and approval.

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