HB110 Alabama 2018 Session

Summary

Primary Sponsor

Rod Scott

Democrat

Session

Regular Session 2018

Title

Taxation, Simplified Sellers Use Tax Program, affiliate restriction against participation eliminated, certain tangible personal property specified as subject to sales tax, Simplified Seller Use Tax Remittance Act, Secs. 40-23-191, 40-23-193 am'd.

Description

Under current law, the Simplified Sellers Use Tax Program allows an eligible seller to voluntarily participate in the program and collect and remit simplified sellers use tax. However, an eligible seller who subsequently acquires an affiliate with a sales and use tax filing obligation is no longer allowed to participate in the program.

This bill would eliminate the affiliate restriction and allow eligible sellers with such an affiliate to participate in the program. The bill also clarifies certain sales of tangible personal property cannot be reported under the program and are subject to sales tax.

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Subjects

Taxation