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SB63 Alabama 2018 Session

Updated Apr 26, 2021

Summary

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.
Description

Under current law, a petition for refund of sales or use taxes must be filed jointly by the taxpayer and the consumer/purchaser. A direct petition may be filed by the taxpayer if the taxpayer never collected the tax from the consumer/purchaser.

This bill will eliminate the jointly filed petition for refund and allow the consumer/purchaser who paid the tax to a licensed seller to file a direct petition for refund.

Subjects
Taxation

Bill Actions

S

Assigned Act No. 2018-180.

H

Signature Requested

S

Enrolled

S

Passed Second House

H

Motion to Read a Third Time and Pass adopted Roll Call 510

H

Third Reading Passed

H

Read for the second time and placed on the calendar

H

Read for the first time and referred to the House of Representatives committee on Ways and Means Education

S

Engrossed

S

Motion to Read a Third Time and Pass adopted Roll Call 243

S

Livingston motion to Adopt adopted Roll Call 242

S

Livingston Amendment Offered

S

Third Reading Passed

S

Read for the second time and placed on the calendar

S

Read for the first time and referred to the Senate committee on Fiscal Responsibility and Economic Development

Bill Text

Votes

Motion to Read a Third Time and Pass

February 1, 2018 Senate Passed
Yes 22
Absent 12

Motion to Read a Third Time and Pass

February 27, 2018 House Passed
Yes 97
Abstained 3
Absent 2

Documents

Source: Alabama Legislature