Bill Summary#
Under existing law, the state imposes sales and use taxes upon certain persons, firms, or corporations. The amount of the taxes ranges from one and one-half to four percent of the gross proceeds of the sale or consumption of various types of tangible personal property. The state also imposes a sales tax on the operation of places of amusement or entertainment. 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 Victims of Crime and Leniency, Incorporated, from any state, county, and municipal sales and use taxes
To exempt Victims of Crime and Leniency, Incorporated, from the payment of all state, county, and municipal sales and use taxes.
Bill Text#
Under existing law, the state imposes sales and use taxes upon certain persons, firms, or corporations. The amount of the taxes ranges from one and one-half to four percent of the gross proceeds of the sale or consumption of various types of tangible personal property. The state also imposes a sales tax on the operation of places of amusement or entertainment. 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 Victims of Crime and Leniency, Incorporated, from any state, county, and municipal sales and use taxes
To exempt Victims of Crime and Leniency, Incorporated, from the payment of all state, county, and municipal sales and use taxes.
Section 1
The Victims of Crime and Leniency, Incorporated, is exempted from paying any state, county, and municipal sales and use taxes.
Section 2
This act shall become effective on the first day of the third month following its passage and approval by the Governor, or its otherwise becoming law.
Bill Actions#
| Action Date | Chamber | Action |
|---|---|---|
| March 8, 2018 | S | Finance and Taxation Education first Amendment Offered |
| March 8, 2018 | S | Pending third reading on day 19 Favorable from Finance and Taxation Education with 1 amendment |
| March 8, 2018 | S | Read for the second time and placed on the calendar 1 amendment |
| January 23, 2018 | S | Read for the first time and referred to the Senate committee on Finance and Taxation Education |
Bill Documents#
| Document Type | Document Location |
|---|---|
| Bill Text | http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2018RS/PrintFiles/SB207-int.pdf |
| Bill Amendments | http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2018RS/PrintFiles/192807-2.pdf |