HB155 Alabama 2019 Session
Signed by Governor
Bill Summary
Sponsors
Session
Regular Session 2019
Title
Lease tax, state and local levies payment and collection based on either seller's place of business or where delivered, automotive vehicles paid where vehicle registered after first payment, Sec. 40-12-222 am'd.
Description
<p class="bill_description"> This bill would provide specific provisions
concerning the payment and collection of state and
local taxes on the leasing and rental of tangible
personal property. The bill would apply
retroactively to all open tax periods</p><p class="bill_entitled_an_act"> Relating to privilege or license taxes on the
leasing or rental of tangible personal property; to amend
Section 40-12-222 of the Code of Alabama 1975, to make
specific provisions concerning the payment and collection of
state and local lease taxes; and to provide that this act is
declaratory of existing law and shall apply retroactively to
all open tax periods.
</p>
Subjects
Taxation
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| April 23, 2019 | H | Forwarded to Governor at 3:51 p.m. on April 23, 2019. |
| April 23, 2019 | H | Assigned Act No. 2019-89. |
| April 23, 2019 | H | Clerk of the House Certification |
| April 23, 2019 | S | Signature Requested |
| April 23, 2019 | H | Enrolled |
| April 23, 2019 | S | Concurred in Second House Amendment |
| April 23, 2019 | H | Clouse motion to Concur In and Adopt adopted Roll Call 307 |
| April 23, 2019 | H | Concurrence Requested |
| April 18, 2019 | S | Motion to Read a Third Time and Pass adopted Roll Call 347 |
| April 18, 2019 | S | Motion to Adopt adopted Roll Call 346 |
| April 18, 2019 | S | Finance and Taxation General Fund first Substitute Offered |
| April 18, 2019 | S | Third Reading Passed |
| April 11, 2019 | S | Read for the second time and placed on the calendar with 1 substitute and |
| April 4, 2019 | S | Read for the first time and referred to the Senate committee on Finance and Taxation General Fund |
| April 4, 2019 | H | Motion to Read a Third Time and Pass adopted Roll Call 128 |
| April 4, 2019 | H | Third Reading Passed |
| March 21, 2019 | H | Read for the second time and placed on the calendar |
| March 19, 2019 | H | Read for the first time and referred to the House of Representatives committee on Ways and Means General Fund |
Bill Calendar
| Type | Date | Location | Description |
|---|---|---|---|
| Hearing | April 10, 2019 | Room 825 *** BILL ADDED *** at 11:00 | Senate F&TG Hearing |
| Hearing | March 21, 2019 | Room 617 at 09:00 | House W&MGF Hearing |
Bill Text
Bill Votes
Bill Documents
| Type | Link |
|---|---|
| Bill Text | HB155 Alabama 2019 Session - Introduced |
| Bill Text | HB155 Alabama 2019 Session - Enrolled |
| Bill Amendments | Senate Finance and Taxation General Fund first Substitute Offered |