SB120 Alabama 2017 Session

Summary

Primary Sponsor

Cam Ward

Republican

Session

Regular Session 2017

Title

Sales and use tax, exemptions, standardized, certain sales and use tax exemptions, provided, 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 codifies existing case law regarding the sales and use tax exemption for gross receipts received by a learned professional, and provides that a party making sales of photographs and commissioned portraits made prior to October 1, 2017, is not required to remit sales or use tax unless it was collected from the purchaser.

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Subjects

Taxation