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
To amend Section 40-23-191 and 40-23-193, Code of Alabama 1975, relating to simplified sellers use tax; to eliminate the affiliate restriction on eligible sellers; to clarify certain sales of tangible personal property cannot be reported under the program and are subject to sales tax.
|January 9, 2018||H||Read for the first time and referred to the House of Representatives committee on Ways and Means Education|
|Hearing||March 7, 2018||Room 200 at 09:00||House W&ME Hearing|
|Hearing||February 22, 2017||Room 727 **Agenda Revised #2 added Sunset Bills** at 15:00||Senate FR&ED Hearing|
|Bill Text||HB 110 - Introduced|