SB307 Alabama 2018 Session

In Committee

Bill Summary

Sponsors

Trip Pittman

Session

Regular Session 2018

Title

Sales and use tax, Simplified Sellers 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

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 would authorize marketplace facilitators to collect and remit simplified sellers use tax on Alabama sales made by or on behalf of third party marketplace sellers

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 authorize marketplace facilitators to collect and remit simplified sellers use tax.

Subjects

Taxation

Bill Actions

Action Date	Chamber	Action
March 6, 2018	S	Finance and Taxation General Fund first Substitute Offered
March 6, 2018	S	Further Consideration
March 6, 2018	S	Sanford motion to Carry Over to the Call of the Chair adopted Voice Vote
March 6, 2018	S	Third Reading Carried Over to Call of the Chair
February 22, 2018	S	Read for the second time and placed on the calendar with 1 substitute and
February 13, 2018	S	Read for the first time and referred to the Senate committee on Finance and Taxation General Fund

Bill Calendar

Type	Date	Location	Description
Hearing	February 21, 2018	Room 727 at 09:30	Senate F&TG Public Hearing
Hearing	May 16, 2017	Room 200 at 15:30	House W&ME Public Hearing

Type	Link
Bill Text	SB307 Alabama 2018 Session - Introduced
Bill Amendments	Senate Finance and Taxation General Fund first Substitute Offered