HB151 Alabama 2018 Session
Bill Summary
Under existing law, any person making retail sales of tangible personal property is required to obtain a license from the Department of Revenue
The licensee is required to collect sales tax from its customers and hold these taxes in trust for the state. The licensee must remit these taxes to the Department of Revenue as they become due
This bill will require certain businesses registering for a new sales tax license or renewing an expired or cancelled license to acquire a one-time surety bond for a two year period and require certain existing licensees who become non-compliant to purchase and maintain a one-time surety bond for a two year period in order to ensure that the trust fund taxes collected by a licensee are received by the state
To amend Section 40-23-6, Code of Alabama 1975, relating to the license required to engage in business; to require a one-time surety bond for a two year period for certain licensees.
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| March 27, 2018 | H | Delivered to Governor at 2:28 p.m. on March 27, 2018. |
| March 27, 2018 | H | Assigned Act No. 2018-508. |
| March 27, 2018 | H | Clerk of the House Certification |
| March 27, 2018 | S | Signature Requested |
| March 22, 2018 | H | Enrolled |
| March 22, 2018 | H | Passed Second House |
| March 22, 2018 | S | Motion to Read a Third Time and Pass adopted Roll Call 1078 |
| March 22, 2018 | S | Third Reading Passed |
| March 8, 2018 | S | Read for the second time and placed on the calendar |
| February 27, 2018 | S | Read for the first time and referred to the Senate committee on Finance and Taxation Education |
| February 22, 2018 | H | Motion to Read a Third Time and Pass adopted Roll Call 462 |
| February 22, 2018 | H | Third Reading Passed |
| January 18, 2018 | H | Read for the second time and placed on the calendar |
| January 11, 2018 | H | Read for the first time and referred to the House of Representatives committee on Ways and Means Education |
Bill Calendar
| Type | Date | Location | Description |
|---|---|---|---|
| Hearing | March 7, 2018 | Room 727 *Public Hearing & Vote* at 10:30 | Senate F&TE Hearing |
| Hearing | March 7, 2018 | Room 727 *Public Hearing & Vote* at 10:30 | Senate F&TE Public Hearing |
| Hearing | January 18, 2018 | LOCATION CHANGE Room 617 at 11:45 | House W&ME Hearing |
| Hearing | January 17, 2018 | Room 200 at 09:00 | House W&ME Hearing |
| Hearing | March 15, 2017 | Room 418 *Updated Agenda at 09:00 | House PS&HS Hearing |
Bill Text
Bill Votes
Bill Documents
| Type | Link |
|---|---|
| Bill Text | HB151 Alabama 2018 Session - Introduced |