HB349 Alabama 2016 Session

Summary

Primary Sponsor

Ed Henry

Republican

Session

Regular Session 2016

Title

Taxation, exemption from sale, use, and rental tax granted to certain subscription services, Secs. 40-12-223, 40-23-4, 40-23-62 am'd.

Description

Under existing law, the gross proceeds from certain products are exempt from rental, sales, and use taxes.

This bill would exempt from rental, sales, and use taxes the gross proceeds from the rental or sale of products transferred electronically acquired with less than the right of permanent use granted by the seller or use which is conditioned upon continued payment from the purchaser.

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Subjects

Taxation