HB42 Alabama 2019 Session

Summary

Primary Sponsor

Chris EnglandRepresentative

Democrat

Session

Regular Session 2019

Title

Governing body of certain counties or municipalities, authorized to reduce or eliminate their local sales and use tax rate on food

Summary

The bill would let certain Alabama counties or cities cut or remove their local sales and use tax on food.

What This Bill Does

It authorizes eligible local governments to reduce or eliminate the local tax on food, but only after a public hearing and a governing body resolution, with the change taking effect in the next fiscal year. It also allows those governments to later increase or reimpose the tax on food using the same process. The bill defines who is eligible, what counts as food, and sets when the changes become effective.

Who It Affects

• Eligible local governments (counties or municipalities that levy local sales/use tax and do not use the Alabama Department of Revenue to collect it) would gain the authority to adjust the food tax.
• Residents and businesses in those areas would be affected by changes in the local tax on food: residents could pay less tax on food when the tax is reduced or eliminated, and food sellers would adjust tax collection accordingly.

Key Provisions

• Eligible local governments may reduce or eliminate their local sales and use tax rate on food after a public hearing and a resolution, with the change taking effect in the fiscal year following approval.
• Local governments may subsequently increase or reimpose the tax on food by following the same public hearing and resolution process.
• Definitions are established for eligible local government, food (as defined by federal SNAP program), local governing body, local sales tax, and local use tax.
• The act becomes effective immediately after governor's approval (or upon becoming law).

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation