SB245 Alabama 2015 Session
Bill Summary
Currently, entities which are exempt from the payment of the state of Alabama sales tax receive exemption from the state of Alabama sales tax at purchase. Also, entities that are exempt from the payment of the state of Alabama sales tax are not required to submit an annual return with the Department of Revenue providing information regarding exempt purchases
This bill would require entities that are exempt from the payment of the state of Alabama sales tax to pay the state of Alabama sales tax at time of purchase and allow such entities to file an annual return with the Department of Revenue to receive a refund of only the state of Alabama sales tax eligible for exemption
To require all entities exempt from payment of the state of Alabama sales tax to pay the state of Alabama sales tax at time of purchase; to allow all entities exempt from payment of the state of Alabama sales tax to file an annual return to the Department of Revenue; to require the Department of Revenue to promulgate rules; and to provide an effective date.
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| April 14, 2015 | S | Orr motion to Rerefer a Bill adopted Voice Vote |
| April 14, 2015 | S | Referred to Committee |
| March 17, 2015 | S | Read for the first time and referred to the Senate committee on Finance and Taxation General Fund |
Bill Calendar
| Type | Date | Location | Description |
|---|---|---|---|
| Hearing | April 22, 2015 | Room 727 at 10:30 | Senate F&TE Hearing |
| Hearing | April 15, 2015 | Room 727 at 19:00 | Senate F&TE Hearing |
Bill Text
Bill Documents
| Type | Link |
|---|---|
| Bill Text | SB245 Alabama 2015 Session - Introduced |