HB275 Alabama 2018 Session

Summary

Primary Sponsor

Chris Pringle Representative

Republican

Session

Regular Session 2018

Title

Taxation, sales and use taxes, eliminate jointly filed petition for refund by taxpayer and the consumer/purchaser, definitions, Secs. 40-2A-3, 40-2A-7 am'd.

Description

Under current law, a petition for refund of sales or use taxes must be filed jointly by the taxpayer and the consumer/purchaser. A direct petition may be filed by the taxpayer if the taxpayer never collected the tax from the consumer/purchaser.

This bill will eliminate the jointly filed petition for refund and allow the consumer/purchaser who paid the tax to a licensed seller to file a direct petition for refund.

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Subjects

Taxation