SB104 Alabama 2017 Session

Summary

Primary Sponsor

Clyde Chambliss Senator

Republican

Session

Regular Session 2017

Title

Wholesale to Retail Accountability Program (WRAP) established, standardized reporting of beer and wine distributors and sellers of tobacco products for resale purposes, industry advisory group established

Description

This bill establishes the Wholesale to Retail Accountability Program or "WRAP". This bill would standardize the informational reporting of licensed beer and wine distributors and sellers of tobacco products making sales within this state for resale purposes, on which sales or use tax was not collected at the time of the sale, to the Department of Revenue regarding those transactions.

This bill establishes an industry advisory group.

The bill would also provide for information on municipal business privilege licenses to be submitted to the department.

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Subjects

Taxation