SB233 Alabama 2016 Session
Signed by Governor
Bill Summary
Sponsors
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
<p class="bill_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</p><p class="bill_entitled_an_act"> To amend Sections 40-23-191 and 40-23-198, Code of
Alabama 1975, to update the definitions relating to simplified
sellers use tax; to update references to federal legislation
on the enforcement of sales and use tax as it relates to
eligible sellers remitting simplified sellers use tax.
</p>
Subjects
Taxation
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| March 17, 2016 | S | Assigned Act No. 2016-110. |
| March 17, 2016 | H | Signature Requested |
| March 17, 2016 | S | Enrolled |
| March 17, 2016 | S | Passed Second House |
| March 15, 2016 | H | Motion to Read a Third Time and Pass adopted Roll Call 302 |
| March 15, 2016 | H | Third Reading Passed |
| March 10, 2016 | H | Read for the second time and placed on the calendar |
| March 1, 2016 | H | Read for the first time and referred to the House of Representatives committee on Ways and Means General Fund |
| February 25, 2016 | S | Motion to Read a Third Time and Pass adopted Roll Call 216 |
| February 25, 2016 | S | Third Reading Passed |
| February 24, 2016 | S | Read for the second time and placed on the calendar |
| February 16, 2016 | 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 | March 9, 2016 | Room 200 at 13:30 | House W&MGF Hearing |
| Hearing | February 24, 2016 | Room 727 at 10:00 | Senate F&TG Hearing |
Bill Text
Bill Votes
Bill Documents
| Type | Link |
|---|---|
| Bill Text | SB233 Alabama 2016 Session - Introduced |