HB383 Alabama 2019 Session
Signed by Governor
Bill Summary
Sponsors
Session
Regular Session 2019
Title
Taxation, sales and use taxes and lodging taxes, qualifying seasonal taxpayers may have different filing periods, Secs. 40-23-7, 40-23-68, 40-26-3 am'd.
Description
Under current law, sales and use taxpayers are required to file reports monthly or quarterly.
In addition, lodgings taxpayers are required to file reports monthly. This bill would provide qualifying seasonal sales, use, and lodgings taxpayers the option to file on a quarterly, semi-annual, or annual basis.
Relating to sales, use, and lodgings taxes; to provide for additional filing frequency options and amount limits for the filing of sales, use, and lodgings tax reports.
Subjects
Taxation
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| May 15, 2019 | H | Enrolled |
| May 15, 2019 | H | Forwarded to Governor at 4:00 p.m. on May 16, 2019. |
| May 15, 2019 | H | Assigned Act No. 2019-253. |
| May 15, 2019 | H | Clerk of the House Certification |
| May 15, 2019 | S | Signature Requested |
| May 15, 2019 | H | Enrolled |
| May 15, 2019 | H | Passed Second House |
| May 15, 2019 | S | Motion to Read a Third Time and Pass adopted Roll Call 894 |
| May 15, 2019 | S | Third Reading Passed |
| May 7, 2019 | S | Read for the second time and placed on the calendar |
| May 1, 2019 | S | Read for the first time and referred to the Senate committee on Finance and Taxation Education |
| April 29, 2019 | H | Engrossed |
| April 29, 2019 | H | Motion to Read a Third Time and Pass adopted Roll Call 438 |
| April 29, 2019 | H | Motion to Adopt adopted Roll Call 437 |
| April 29, 2019 | H | Baker Amendment Offered |
| April 29, 2019 | H | Third Reading Passed |
| April 24, 2019 | H | Read for the second time and placed on the calendar |
| April 8, 2019 | H | Read for the first time and referred to the House of Representatives committee on Ways and Means Education |
Bill Text
Bill Votes
Bill Documents
| Type | Link |
|---|---|
| Bill Text | HB383 Alabama 2019 Session - Enrolled |
| Bill Text | HB383 Alabama 2019 Session - Engrossed |
| Bill Text | HB383 Alabama 2019 Session - Introduced |
Source: Alabama Legislature