HB418 Alabama 2019 Session

Updated Apr 26, 2021

House Bill

In Committee

Current Status

Regular Session 2019

Session

1

Sponsor

Summary

Primary Sponsor: Rod Scott Representative
Democrat
Session: Regular Session 2019
Title: Sales and use tax, simplied seller use tax on sellers selling goods without a physical presence in state, affiliated nexus repealed, one-time average state and local sellers use tax rate, Sec. 40-23-190 repealed; Secs. 40-23-191, 40-23-199.2 am'd.
Description: This bill would provide for the repeal of affiliated nexus and provide for a one-time calculation of the combined average state and local sellers use tax rate by adding the state, average county and average municipal sellers use tax rates.
A local rate adjustment would then be made to the simplified sellers use tax rate to approximate the combined average state and local sellers use tax rate.
Subjects: Taxation

Ways and Means General Fund first Amendment Offered

Pending third reading on day 12 Favorable from Ways and Means General Fund with 1 amendment

Read for the second time and placed on the calendar 1 amendment

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