J. T. WaggonerUnder 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 Eye Bank from any state, county, and municipal sales and use taxes
To exempt the Alabama Eye Bank from the payment of all state, county, and municipal sales and use taxes.
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 Eye Bank from any state, county, and municipal sales and use taxes
To exempt the Alabama Eye Bank from the payment of all state, county, and municipal sales and use taxes.
Section 1
The Alabama Eye Bank is exempted from paying 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.
| Action Date | Chamber | Action |
|---|---|---|
| May 30, 2019 | S | Assigned Act No. 2019-479. |
| May 30, 2019 | H | Signature Requested |
| May 30, 2019 | S | Enrolled |
| May 30, 2019 | S | Passed Second House |
| May 30, 2019 | H | Motion to Read a Third Time and Pass adopted Roll Call 1226 |
| May 30, 2019 | H | Third Reading Passed |
| May 29, 2019 | H | Read for the second time and placed on the calendar |
| April 18, 2019 | H | Read for the first time and referred to the House of Representatives committee on Ways and Means Education |
| April 18, 2019 | S | Engrossed |
| April 16, 2019 | S | Motion to Read a Third Time and Pass adopted Roll Call 259 |
| April 16, 2019 | S | Waggoner motion to Adopt adopted Roll Call 258 |
| April 16, 2019 | S | Finance and Taxation General Fund Amendment Offered |
| April 16, 2019 | S | Third Reading Passed |
| April 3, 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 Finance and Taxation General Fund |
| Document Type | Document Location |
|---|---|
| Bill Text | http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2019RS/PrintFiles/SB142-int.pdf |
| Bill Amendments | http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2019RS/PrintFiles/198571-2.pdf |