HB418 Alabama 2019 Session
In Committee
Bill Summary
Sponsors
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and use tax, simplied seller use tax on sellers selling goods without a physical presence in state, affiliated nexus repealed, one-time average state and local sellers use tax rate, Sec. 40-23-190 repealed; Secs. 40-23-191, 40-23-199.2 am'd.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
Relating to simplified sellers use tax; to provide for the repeal of affiliated nexus; and to provide for an adjustment to the simplified sellers use tax rate.
Subjects
Taxation
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| April 18, 2019 | H | Ways and Means General Fund first Amendment Offered |
| April 18, 2019 | H | Pending third reading on day 12 Favorable from Ways and Means General Fund with 1 amendment |
| April 18, 2019 | H | Read for the second time and placed on the calendar 1 amendment |
| April 11, 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 17, 2019 | Room 617 at 13:30 | House W&MGF Hearing |
Bill Text
Bill Documents
| Type | Link |
|---|---|
| Bill Text | HB418 Alabama 2019 Session - Introduced |
| Bill Amendments | House Ways and Means General Fund first Amendment Offered |