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and use tax, simplied seller use tax on sellers selling goods without a physical presence in state, affiliated nexus repealed, one-time average state and local sellers use tax rate, Sec. 40-23-190 repealed; Secs. 40-23-191, 40-23-199.2 am'd.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
<p class="bill_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</p><p class="bill_description">
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</p><p class="bill_entitled_an_act"> 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.
</p>
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 |