SB218 Alabama 2019 Session

Summary

Primary Sponsor

Greg Albritton Senator

Republican

Session

Regular Session 2019

Title

Relating to simplified sellers use tax; to modify certain definitions; to clarify when certian taxes can or cannot be remitted; and to provide for adjustments to simplified sellers use tax. Amended code sections: 40-23-191, 40-23-192, 40-23-193, 40-23-195, 40-23-199.2

Description

This bill would clarify transactions for which simplified sellers use tax cannot be collected and remitted and clarify for which transactions state and local sales or use taxes must be remitted.

This bill would 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.

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.

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Subjects

Sales and Use Tax