SB235 Alabama 2017 Session

Summary

Primary Sponsor

Cam Ward

Republican

Session

Regular Session 2017

Title

Sales and use tax, exemptions under sales tax and use tax standardized, sales of photographs and commissioned portraits exempt as a service, 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 provides further for the sales of photographs and commissioned portraits.

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Subjects

Taxation