SB8 Alabama 2016 1st Special Session Session

Summary

Primary Sponsor

William “Bill” M. BeasleySenator

Democrat

Session

First Special Session 2016

Title

Court of the Judiciary, appeals to Supreme Court, legislative approval of Supreme Court decisions, continued service of judge upon filing of complaint with the Judicial Inquiry Comm., auth. const. amend.

Summary

SB8 would repeal the 2015 supplemental 15-cent tax on pharmaceutical services and provide refunds to providers as credits against future payments of the existing pharmaceutical services tax.

What This Bill Does

If enacted, it would give refunds to pharmaceutical service providers who paid the supplemental tax in the form of credits against future privilege tax payments under the existing pharmaceutical services tax. It would repeal Act 2015-537 and the supplemental tax. The refunds would apply to taxes due after October 1, 2016, the act’s effective date, once approved by the governor.

Who It Affects

• Pharmaceutical service providers that collected and remitted the supplemental 15-cent tax would receive refunds as credits against future privilege tax payments.
• State tax administration and the existing privilege tax system on pharmaceutical services would be affected by the repeal of Act 2015-537 and the implementation of tax credits.

Key Provisions

• Refunds for providers are issued as credits against future taxes under the existing privilege tax on pharmaceutical services.
• Act 2015-537 and any conflicting laws are repealed.
• The act becomes effective October 1, 2016, upon governor's 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

Constitutional Amendments