HB470 Alabama 2019 Session

Summary

Primary Sponsor

Mary Moore Representative

Democrat

Session

Regular Session 2019

Title

State sales and use tax increased, phase-in period, sales and use tax on food phased out, exempt by 2007, counties and municipalities prohibited from increasing sales tax on food, Secs. 40-23-2, 40-23-61 am'd.

Description

Under existing law, the state imposes sales or use taxes upon certain persons, firms, or corporations. Sales of certain items are taxed at a reduced rate. Sales of other items are exempt from the taxes.

This bill would phase out the state sales and use taxes on food by reducing the rates by one percentage point over a four-part reduction schedule beginning September 1, 2019.

This bill would exempt sales of food from the sales and use taxes beginning September 1, 2023.

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Subjects

Taxation