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  1. Home / Alabama / Alabama House & Senate Bills / 2019 Alabama Legislative Regular Session / 2019 Alabama House Bills / HB 322

HB 322

In Committee
  • Bill Summary
  • Bill Text
  • Action History
  • Bill Documents
Sponsor
Laura HallLaura Hall
Session
Regular Session 2019
Title
Sales and use tax on food, exempt from, beginning September 1, 2018
Description

Under existing law, the state imposes sales or use taxes upon certain persons, firms, or corporations. Sales of certain items are taxed at a reduced rate. Sales of other items are exempt from the taxes

This bill would exempt sales of food from the sales and use taxes beginning September 1, 2019

To exempt sales of food from the sales and use taxes beginning September 1, 2019.

Subjects
Taxation
Note: Bills that change current law do not show the amended text correctly below. Please view Original PDF to see amended sections: HB 322 - Introduced - PDF

Under existing law, the state imposes sales or use taxes upon certain persons, firms, or corporations. Sales of certain items are taxed at a reduced rate. Sales of other items are exempt from the taxes

This bill would exempt sales of food from the sales and use taxes beginning September 1, 2019

To exempt sales of food from the sales and use taxes beginning September 1, 2019.

Section 1

For purposes of Section 2 of this act, the following terms are defined as follows: (1) FOOD. Food as defined in 7 U.S.C §2011, et seq., for the purposes of the federal Supplemental Nutrition Assistance Program regardless of where or by what means food is sold. In the event that the federal Supplemental Nutrition Assistance Program definition no longer exists, the Legislature shall provide a new definition of food by general law. (2) SALES TAX. The tax levied in Section 40-23-2, Code of Alabama 1975, on the gross sales or gross receipts from the sale of tangible personal property. (3) USE TAX. The tax levied in Section 40-23-61, Code of Alabama 1975, on the storage, use, or other consumption of tangible personal property in Alabama.

Section 2

Notwithstanding any other provision of law, for taxable periods beginning on and after September 1, 2019, the gross receipts from the sale or use of food shall be exempt from the state sales and use taxes. Local governments shall continue to collect sales taxes on food at the same rate collected for the local portion of the retail sales tax.

Section 3

This act shall become effective immediately following its passage and approval by the Governor, or its otherwise becoming a law.

Action Date Chamber Action
April 2, 2019 H Read for the first time and referred to the House of Representatives committee on Ways and Means Education
Document Type Document Location
Bill Text http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2019RS/PrintFiles/HB322-int.pdf

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