SB227 Alabama 2017 Session

Under existing law, the state imposes sales or use taxes upon certain persons, firms, or corporations. Sales of certain items are taxed at a reduced rate. Sales of other items are exempt from the taxes

This bill would increase the state sales and use tax general rate to four and thirty-five one-hundredths percent (4.35%) on September 1, 2017 and to four and seventy one-hundredths percent (4.70%) on September 1, 2018

This bill would phase out the state sales and use taxes on food over a two-year period by reducing the rates by two percentage points per year beginning September 1, 2017

This bill would exempt sales of food from the sales and use taxes beginning September 1, 2018

To amend Sections 40-23-2 and 40-23-61, Code of Alabama 1975, to increase the state sales and use tax general rates to four and thirty-five one-hundredths percent (4.35%) on September 1, 2017 and four and seventy one-hundredths percent (4.70%) on September 1, 2018; to phase out state sales and use taxes on food by reducing the rates by two percentage points per year beginning September 1, 2017; to exempt sales of food from sales and use taxes beginning September 1, 2018.