HB303 Alabama 2017 Session

Summary

Primary Sponsor

Tim WadsworthRepresentative

Republican

Session

Regular Session 2017

Title

Sales and use tax on food, reduced by one-percent, beginning October 1, 2017

Summary

HB303 would reduce the state sales and use tax on food by one percentage point starting October 1, 2017.

What This Bill Does

It lowers the state sales and use taxes on food to be 1% less than the tax on nonfood items for taxable periods beginning October 1, 2017. Food is defined to include items covered by the federal SNAP program for purposes of the tax change. Local governments may continue to collect food taxes at the same rate as the local portion of the retail sales tax. The act becomes law after it is passed and signed by the Governor.

Who It Affects

• Consumers who buy food, who would pay about 1 percentage point less in state sales and use tax on food starting October 1, 2017.
• Local governments (counties and cities) that collect food taxes, who may continue to collect at the current local rate.

Key Provisions

• Section 2: For periods starting October 1, 2017, state sales and use taxes on food shall be one percent less than the tax on nonfood items; local governments may keep food tax rates at the same level as the local portion of the retail tax.
• Section 1: Defines 'food' (per SNAP definitions), 'sales tax', and 'use tax' for the purposes of this act.
• Section 3: The act becomes effective immediately after passage and governor approval.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation