SB 101
Bill Summary
Under existing law, the state imposes sales and use taxes upon certain persons, firms, or corporations. The amount of the taxes ranges from one and one-half to four percent of the gross proceeds of the sale or consumption of various types of tangible personal property. The state also imposes a sales tax on the operation of places of amusement or entertainment. Counties and municipalities impose various additional sales and use taxes. Certain entities are exempted from state, county, or local sales and use taxes
This bill would exempt the Alabama Council of Chapters - Military Officers Association of America, and its affiliated local chapters, located in Alabama from any state, county, and municipal sales and use taxes
To exempt the Alabama Council of Chapters - Military Officers Association of America, and its affiliated local chapters, located in Alabama from the payment of all state, county, and municipal sales and use taxes.
Bill Text
Under existing law, the state imposes sales and use taxes upon certain persons, firms, or corporations. The amount of the taxes ranges from one and one-half to four percent of the gross proceeds of the sale or consumption of various types of tangible personal property. The state also imposes a sales tax on the operation of places of amusement or entertainment. Counties and municipalities impose various additional sales and use taxes. Certain entities are exempted from state, county, or local sales and use taxes
This bill would exempt the Alabama Council of Chapters - Military Officers Association of America, and its affiliated local chapters, located in Alabama from any state, county, and municipal sales and use taxes
To exempt the Alabama Council of Chapters - Military Officers Association of America, and its affiliated local chapters, located in Alabama from the payment of all state, county, and municipal sales and use taxes.
Section 1
The Alabama Council of Chapters - Military Officers Association of America, and its affiliated local chapters, located in Alabama are exempted from paying or collecting any state, county, and municipal sales and use taxes.
Section 2
This act shall become effective on the first day of the third month following its passage and approval by the Governor, or its otherwise becoming law.
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| April 16, 2019 | S | Veterans and Military Affairs first Amendment Offered |
| April 16, 2019 | S | Pending third reading on day 11 Favorable from Veterans and Military Affairs with 1 amendment |
| April 16, 2019 | S | Read for the second time and placed on the calendar 1 amendment |
| March 19, 2019 | S | Read for the first time and referred to the Senate committee on Veterans and Military Affairs |
Bill Documents
| Document Type | Document Location |
|---|---|
| Bill Text | http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2019RS/PrintFiles/SB101-int.pdf |
| Bill Amendments | http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2019RS/PrintFiles/198987-4.pdf |