HB 242

Signed by Governor

Contents hide

1 Bill Summary
2 Bill Actions
3 Bill Calendar
4 Bill Text
5 Bill Votes
6 Bill Documents

Bill Summary

Sponsors

David Sessions

Session

Regular Session 2018

Title

Sales and use taxes, exemption for sale of fruit and agricultural products further provided for, all sales tax exemptions incorporated in use tax, Secs. 40-23-4, 40-23-62 am'd.

Description

Under existing law, an exemption from the state sales tax is provided for the sale of fruit or agricultural products by a person or corporation that planted, cultivated, and harvested the fruit or agricultural products. Under existing law, sales tax exemptions and use tax exemptions are not consistent

This bill would specify that the sales tax exemption would apply to the sale of fruit or agricultural products by the person or corporation that planted or cultivated and harvested the fruit or agricultural products. This bill would also incorporate the sales tax exemptions into the use tax law

To amend Sections 40-23-4 and 40-23-62, Code of Alabama 1975, as amended by Act 2017-397 of the 2017 Regular Session, relating to the state sales tax; to specify that the exemption for the sale of fruit or agricultural products by the person or corporation that planted or cultivated and harvested the fruit or agricultural products, when the land is owned or leased by the seller; and to incorporate sales tax exemptions provided in Sections 40-23-4 and 40-23-4.1, Code of Alabama 1975, into the use tax law.

Subjects

Taxation

Bill Actions

Action Date	Chamber	Action
March 27, 2018	H	Forwarded to Governor on March 27, 2018 at 6:09 p.m. on March 27, 2018.
March 27, 2018	H	Forwarded to Governor on March 27, 2018 at 6:09 p.m. on March 27, 2018.
March 27, 2018	H	Assigned Act No. 2018-562.
March 27, 2018	H	Clerk of the House Certification
March 27, 2018	H	Enrolled
March 27, 2018	S	Signature Requested
March 27, 2018	H	Passed Second House
March 27, 2018	S	Motion to Read a Third Time and Pass adopted Roll Call 1200
March 27, 2018	S	Third Reading Passed
March 1, 2018	S	Read for the second time and placed on the calendar
February 20, 2018	S	Read for the first time and referred to the Senate committee on Finance and Taxation Education
February 20, 2018	H	Motion to Read a Third Time and Pass adopted Roll Call 387
February 20, 2018	H	Third Reading Passed
February 1, 2018	H	Read for the second time and placed on the calendar
January 25, 2018	H	Rereferred from Ways and Means Education to Agriculture and Forestry
January 18, 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	February 28, 2018	Room 727 Public Hearing & Vote at 10:30	Senate F&TE Hearing
Hearing	January 31, 2018	Room 410 at 15:00	House A&F Hearing
Hearing	April 18, 2017	Room 320 BILL & PH ADDED at 00:00	Senate B&I Hearing