HB290 Alabama 2017 Session
Signed by Governor
Bill Summary
Sponsors
Session
Regular Session 2017
Title
Sales and use tax, photographs and commissioned portraits, exempt as a service, Secs. 40-23-4, 40-23-62 am'd.
Description
Under current law, sales tax exemptions and use tax exemptions are not consistent with each other. This bill standardizes sales and use tax exemptions in order to provide uniformity for taxpayers by aligning current exemptions and incorporating certain sales tax exemptions into the use tax law. This bill provides further for the sales of photographs and commissioned portraits
To amend Sections 40-23-4, Code of Alabama 1975, to provide an exemption for gross receipts occurring from the services provided by photographers and commissioned portrait artists; and to amend Section 40-23-62, Code of Alabama 1975; relating to exemptions from use tax.
Subjects
Taxation
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| May 18, 2017 | H | Forwarded to Executive Department |
| May 18, 2017 | H | Assigned Act No. 2017-397. |
| May 18, 2017 | H | Clerk of the House Certification |
| May 17, 2017 | S | Signature Requested |
| May 17, 2017 | H | Enrolled |
| May 17, 2017 | H | Passed Second House |
| May 17, 2017 | S | Motion to Read a Third Time and Pass adopted Roll Call 1239 |
| May 17, 2017 | S | Third Reading Passed |
| May 11, 2017 | S | Read for the second time and placed on the calendar |
| May 4, 2017 | S | Read for the first time and referred to the Senate committee on Finance and Taxation Education |
| May 2, 2017 | H | Engrossed |
| May 2, 2017 | H | Conflict of Interest filed |
| May 2, 2017 | H | Cosponsors Added |
| May 2, 2017 | H | Motion to Read a Third Time and Pass adopted Roll Call 691 |
| May 2, 2017 | H | Motion to Adopt adopted Roll Call 690 |
| May 2, 2017 | H | Ledbetter motion to Previous Question adopted Roll Call 689 |
| May 2, 2017 | H | Ways and Means Education first Substitute Offered |
| May 2, 2017 | H | Third Reading Passed |
| April 11, 2017 | H | Read for the second time and placed on the calendar with 1 substitute and |
| February 23, 2017 | H | Read for the first time and referred to the House of Representatives committee on Ways and Means Education |
Bill Calendar
| Type | Date | Location | Description |
|---|---|---|---|
| Hearing | May 11, 2017 | Room 727 at 09:45 | Senate F&TE Hearing |
| Hearing | April 11, 2017 | CHANGED TO Room 200 at 13:00 | House W&ME Hearing |
| Hearing | April 11, 2017 | Room 617 at 13:00 | House W&ME Hearing |
| Hearing | April 5, 2017 | Room 200 at 09:00 | House W&ME Hearing |
| Hearing | April 5, 2017 | Room 200 at 09:00 | House W&ME Public Hearing |
Bill Text
Bill Votes
Bill Documents
| Type | Link |
|---|---|
| Bill Text | HB290 Alabama 2017 Session - Introduced |
| Bill Amendments | House Ways and Means Education first Substitute Offered |