HB116 Alabama 2016 Session

Summary

Primary Sponsor

Rod Scott

Democrat

Session

Regular Session 2016

Title

Sales and use tax, simplified seller use tax remittance, definition of seller, continued participation if physical address established, Secs. 40-23-191, 40-23-198 am'd.

Description

This bill would allow eligible sellers to continue to participate in the program, under certain circumstances, even if the seller later establishes a physical presence in Alabama. This bill would also allow participating eligible sellers to continue to participate in the program unless federal legislation removes current federal limitations on the ability of the State of Alabama to enforce its sales and use tax jurisdiction against businesses that lack an instate physical presence.

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Subjects

Taxation