HB 470

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

Rod Scott

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

Type	Link
Bill Text	HB 470 - Enrolled
Bill Text	HB 470 - Engrossed
Bill Text	HB 470 - 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