HB44 Alabama 2017 Session

Summary

Primary Sponsor

John F. Knight Jr

Democrat

Session

Regular Session 2017

Title

Sales and use tax on food, exempt from, beginning September 1, 2017

Summary

HB44 would exempt the state sales and use taxes on food starting September 1, 2017.

What This Bill Does

It removes the state tax on the sale or use of food. Local governments would still collect their own food taxes at the same rate. The definition of food follows SNAP program rules, with a legislature-defined fallback if SNAP changes. The change would take effect as soon as the bill is approved.

Who It Affects

• General consumers and households in Alabama, who would pay no state sales or use tax on most food purchases starting Sept 1, 2017.
• Local governments in Alabama, which would continue to collect local food taxes at the same rate as before.

Key Provisions

• Exempts the gross receipts from sale or use of food from state sales and use taxes for taxable periods beginning on/after Sept 1, 2017; local food taxes remain unchanged.
• Defines 'FOOD' using Federal SNAP definitions (7 U.S.C. §2011 et seq.) with a provision for a new definition by general law if SNAP changes.
• Act becomes effective immediately upon passage and governor's 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