HB470 Alabama 2018 Session
Signed by Governor
Bill Summary
Sponsors
Session
Regular Session 2018
Title
Sales and use tax, Simplified Seller Use Tax Remittance Program, out-of-state vendors, physical presence through acquisition of in-state company authorized, sales of tangible personal property subject to sales tax, marketplace facilitators, collection, Secs. 40-23-190, 40-23-191 am'd.
Description
To amend Sections 40-23-190 and 40-23-191, Code of Alabama 1975, relating to remote entity nexus and simplified sellers use tax; 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; and to require marketplace facilitators to collect and remit simplified sellers use tax or be required to report such sales.
Subjects
Taxation
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| March 28, 2018 | H | Engrossed |
| March 28, 2018 | H | Forwarded to Governor on March 28, 2018 at 4:30 p.m. on March 28, 2018. |
| March 28, 2018 | H | Assigned Act No. 2018-539. |
| March 28, 2018 | H | Clerk of the House Certification |
| March 28, 2018 | H | Enrolled |
| March 28, 2018 | S | Signature Requested |
| March 28, 2018 | S | Concurred in Second House Amendment |
| March 28, 2018 | H | Scott motion to Concur In and Adopt adopted Roll Call 1075 |
| March 28, 2018 | H | Concurrence Requested |
| March 28, 2018 | S | Motion to Read a Third Time and Pass adopted Roll Call 1217 |
| March 28, 2018 | S | Third Reading Passed |
| March 27, 2018 | S | Sanford motion to Carry Over to the Call of the Chair adopted Voice Vote |
| March 27, 2018 | S | Sanford motion to Adopt lost Roll Call 1194 |
| March 27, 2018 | S | Sanford Amendment Offered |
| March 27, 2018 | S | Third Reading Carried Over to Call of the Chair |
| March 22, 2018 | S | Pittman motion to Carry Over to the Call of the Chair adopted Voice Vote |
| March 22, 2018 | S | Pittman motion to Adopt adopted Roll Call 1068 |
| March 22, 2018 | S | Pittman Amendment Offered |
| March 22, 2018 | S | Pittman motion to Adopt adopted Roll Call 1067 |
| March 22, 2018 | S | Finance and Taxation General Fund 2nd Amendment Offered |
| March 22, 2018 | S | Pittman motion to Table adopted Voice Vote |
| March 22, 2018 | S | Finance and Taxation General Fund Amendment Offered |
| March 22, 2018 | S | Third Reading Carried Over to Call of the Chair |
| March 15, 2018 | S | Read for the second time and placed on the calendar 2 amendments |
| March 13, 2018 | S | Read for the first time and referred to the Senate committee on Finance and Taxation General Fund |
| March 13, 2018 | H | Engrossed |
| March 13, 2018 | H | Motion to Read a Third Time and Pass adopted Roll Call 742 |
| March 13, 2018 | H | Motion to Adopt adopted Roll Call 741 |
| March 13, 2018 | H | W&MGF 2nd Amendment Offered |
| March 13, 2018 | H | Motion to Adopt adopted Roll Call 740 |
| March 13, 2018 | H | W&MGF 1st Amendment Offered |
| March 13, 2018 | H | Third Reading Passed |
| March 8, 2018 | H | Read for the second time and placed on the calendar 2 amendments |
| March 1, 2018 | H | Read for the first time and referred to the House of Representatives committee on Ways and Means General Fund |
Bill Calendar
| Type | Date | Location | Description |
|---|---|---|---|
| Hearing | March 14, 2018 | Room 727 **2nd REVISION - BILL ADDED** at 09:30 | Senate F&TG Hearing |
| Hearing | March 14, 2018 | Room 727 **REVISION - BILL ADDED** at 09:30 | Senate F&TG Hearing |
| Hearing | March 8, 2018 | Room 617 at 09:00 | House W&MGF Hearing |
| Hearing | March 7, 2018 | Room 200 at 13:30 | House W&MGF Public Hearing |
| Hearing | April 11, 2017 | Room 410 at 15:00 | House TU&I Hearing |
Bill Text
Bill Votes
Bill Documents
| Type | Link |
|---|---|
| Bill Text | HB470 Alabama 2018 Session - Enrolled |
| Bill Text | HB470 Alabama 2018 Session - Engrossed |
| Bill Text | HB470 Alabama 2018 Session - Introduced |
| Bill Amendments | House Ways and Means General Fund second Amendment Offered |
| Bill Amendments | House Ways and Means General Fund first Amendment Offered |
| Bill Amendments | Senate Finance and Taxation General Fund Amendment Offered |
| Bill Amendments | Senate Pittman Amendment Offered |
| Bill Amendments | Senate Sanford Amendment Offered |