HB352 Alabama 2018 Session

Summary

Primary Sponsor

Mike Ball

Republican

Session

Regular Session 2018

Title

Thrift Shops located on military installation in Alabama, exempt from state, county, and municipal sales and use tax

Description

Under existing law, the state imposes sales and use taxes upon certain persons and organizations. The general rate for sales taxes in the state is four percent of the gross proceeds of the sale or consumption of various types of tangible personal property. Counties and municipalities impose various additional sales and use taxes. Certain entities are exempted from state, county, or local sales and use taxes.

This bill would exempt any thrift shop located on a military installation in Alabama from the collecting and payment of any state, county, and municipal sales and use taxes.

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Subjects

Taxation