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SB233 Alabama 2016 Session

Updated Jul 24, 2021
SB233 Alabama 2016 Session
Senate Bill
Enacted
Current Status
Regular Session 2016
Session
1
Sponsor

Summary

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.

Subjects
Taxation

Bill Actions

S

Assigned Act No. 2016-110.

H

Signature Requested

S

Enrolled

S

Passed Second House

H

Motion to Read a Third Time and Pass adopted Roll Call 302

H

Third Reading Passed

H

Read for the second time and placed on the calendar

H

Read for the first time and referred to the House of Representatives committee on Ways and Means General Fund

S

Motion to Read a Third Time and Pass adopted Roll Call 216

S

Third Reading Passed

S

Read for the second time and placed on the calendar

S

Read for the first time and referred to the Senate committee on Finance and Taxation General Fund

Bill Text

Votes

Motion to Read a Third Time and Pass

February 25, 2016 Senate Passed
Yes 31
Absent 4

Motion to Read a Third Time and Pass

March 15, 2016 House Passed
Yes 98
Abstained 2
Absent 5

Documents

Source: Alabama Legislature