SB109 Alabama 2017 Session

Summary

Primary Sponsor

Paul Sanford

Republican

Session

Regular Session 2017

Title

Taxes, sales and use, Simplified Sellers Use Tax, discount, limited to certain amount per month, Sec. 40-23-194 am'd.

Summary

SB109 would cap the 2% discount for the Simplified Seller Use Tax at $400 per month for each eligible seller.

What This Bill Does

Currently eligible sellers can keep 2% of the simplified seller use tax they collect and remit on time. This bill limits that discount to no more than $400 per month per eligible seller, and lets the Department of Revenue set the rules for administering the discount. It also says no discount for taxes that are not timely reported and remitted. The new rules would take effect on the first day of the third month after the bill becomes law.

Who It Affects

• Eligible sellers under the Simplified Seller Use Tax Remittance Act would receive a discounted amount limited to $400 per month.
• The Alabama Department of Revenue would administer and enforce the discount program.

Key Provisions

• Eligible sellers may deduct and retain a discount equal to 2% of the simplified seller use tax properly collected and remitted, but not to exceed $400 per month.
• The Department of Revenue is authorized to prescribe rules for administering the discount.
• No discount shall be allowed for taxes that are not timely reported and remitted to the department.
• The act becomes effective on the first day of the third month following its passage and approval by the Governor (or as otherwise provided by law).

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