HB 155

Signed by Governor

Contents hide

1 Bill Summary
2 Bill Actions
3 Bill Calendar
4 Bill Text
5 Bill Votes
6 Bill Documents

Bill Summary

Sponsors

Steve Clouse

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

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

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.

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

Type	Link
Bill Text	HB 155 - Enrolled
Bill Text	HB 155 - Introduced
Bill Amendments	Senate Finance and Taxation General Fund first Substitute Offered