HB418 Alabama 2019 Session
Summary
- Primary Sponsor
Rod ScottDemocrat- 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and use tax, simplied seller use tax on sellers selling goods without a physical presence in state, affiliated nexus repealed, one-time average state and local sellers use tax rate, Sec. 40-23-190 repealed; Secs. 40-23-191, 40-23-199.2 am'd.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
Bill Actions
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
Bill Text
Documents
Source: Alabama Legislature