SB63 Alabama 2018 Session

Summary

Primary Sponsor

Steve LivingstonSenator

Republican

Session

Regular Session 2018

Title

Taxation, sales and use taxes, eliminate jointly filed petition for refund by taxpayer and the consumer/purchaser, definitions, Secs. 40-2A-3, 40-2A-7 am'd.

Summary

SB 63 eliminates jointly filed petitions for refund of sales and use taxes and lets consumers who paid the tax file direct refunds with the state.

What This Bill Does

The bill removes the requirement that a refund petition must be filed jointly by the taxpayer and the consumer/purchaser. It allows the consumer/purchaser who paid the tax to a licensed seller to file a direct petition for refund with the Department of Revenue. If refunds are granted, the department can issue the refund or offset it against other taxes, and will provide detailed statements of any credits or refunds.

Who It Affects

• Consumers/purchasers who paid sales or use taxes to licensed sellers, who would now file direct petitions for refunds.
• Licensed sellers (taxpayers who collected and remitted the tax), who would have reduced involvement in refund petitions and whose customers would seek refunds directly from the department.

Key Provisions

• Eliminates the jointly filed petition for refund requirement and allows a direct petition for refund to be filed by the consumer/purchaser who paid the tax to a licensed seller.
• Amends definitions and related provisions to support the direct-petition process and ongoing refund procedures.
• Effective date: immediately after passage and approval by the Governor.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation