Under current law, the Simplified Sellers Use Tax Remittance Program allows an eligible seller to voluntarily participate in the program and collect and remit simplified sellers use tax.
This bill updates the conditions of remote entity nexus to allow an out-of-state vendor with physical presence established only through acquisition of an in-state company the ability to participate in the Simplified Sellers Use Tax Program. This bill clarifies certain sales of tangible personal property cannot be reported under the program and are subject to sales tax.
This bill establishes a marketplace facilitator filing and remitting program. This bill provides that a marketplace facilitator is required to collect and remit simplified sellers use tax on transactions made by or on behalf of third party marketplace sellers or be subject to information reporting requirements.
This bill would levy an additional one percent (1%) simplified sellers use tax and provide for the distribution.
Engrossed
Forwarded to Governor on March 28, 2018 at 4:30 p.m. on March 28, 2018.
Assigned Act No. 2018-539.
Clerk of the House Certification
Enrolled
Signature Requested
Concurred in Second House Amendment
Scott motion to Concur In and Adopt adopted Roll Call 1075
Concurrence Requested
Motion to Read a Third Time and Pass adopted Roll Call 1217
Third Reading Passed
Sanford motion to Carry Over to the Call of the Chair adopted Voice Vote
Sanford motion to Adopt lost Roll Call 1194
Sanford Amendment Offered
Third Reading Carried Over to Call of the Chair
Pittman motion to Carry Over to the Call of the Chair adopted Voice Vote
Pittman motion to Adopt adopted Roll Call 1068
Pittman Amendment Offered
Pittman motion to Adopt adopted Roll Call 1067
Finance and Taxation General Fund 2nd Amendment Offered
Pittman motion to Table adopted Voice Vote
Finance and Taxation General Fund Amendment Offered
Third Reading Carried Over to Call of the Chair
Read for the second time and placed on the calendar 2 amendments
Read for the first time and referred to the Senate committee on Finance and Taxation General Fund
Engrossed
Motion to Read a Third Time and Pass adopted Roll Call 742
Motion to Adopt adopted Roll Call 741
W&MGF 2nd Amendment Offered
Motion to Adopt adopted Roll Call 740
W&MGF 1st Amendment Offered
Third Reading Passed
Read for the second time and placed on the calendar 2 amendments
Read for the first time and referred to the House of Representatives committee on Ways and Means General Fund
Source: Alabama Legislature