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 the Josh Willingham Foundation from any state, county, and municipal sales and use taxes
Relating to taxation; to exempt the Josh Willingham Foundation 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 the Josh Willingham Foundation from any state, county, and municipal sales and use taxes
Relating to taxation; to exempt the Josh Willingham Foundation from the payment of all state, county, and municipal sales and use taxes.
Section 1
The Josh Willingham Foundation 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 15, 2018 | H | Read for the first time and referred to the House of Representatives committee on Ways and Means Education |
| March 15, 2018 | S | Motion to Read a Third Time and Pass adopted Roll Call 858 |
| March 15, 2018 | S | Third Reading Passed |
| February 22, 2018 | S | Read for the second time and placed on the calendar |
| February 8, 2018 | S | Read for the first time and referred to the Senate committee on Finance and Taxation Education |
Bill Votes
Bill Documents
| Document Type | Document Location |
|---|---|
| Bill Text | http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2018RS/PrintFiles/SB294-int.pdf |