SB242 Alabama 2016 Session

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.

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Subjects

Taxation