SB242 Alabama 2016 Session

Updated Jul 24, 2021

Summary

Primary Sponsor: Trip Pittman
Republican
Session: Regular Session 2016
Title: Sales and use taxes, application of taxes, wholesale sale, definition amended to require component to become part of finished product, definition of tangible personal property and digital goods included, including electronic data, digital products or services, Secs. 40-23-1, 40-23-2, 40-23-60, 40-23-61 am'd.
Description: This bill updates the sales and use tax laws to provide for definitions of tangible personal property and digital goods. This bill also amends the definition of a wholesale sale to add clarification and consistency to the sales and use tax code.
Subjects: Taxation

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