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SB300 Alabama 2019 Session

Updated Apr 26, 2021
SB300 Alabama 2019 Session
Senate Bill
In Second Chamber
Current Status
Regular Session 2019
Session
1
Sponsor

Summary

Session
Regular Session 2019
Title
Taxation, sales and use taxes, lodging taxes, provide those taxpayers option to file reports on quarterly, semiannual, or annual basis, Secs. 40-23-7, 40-23-68, 40-26-3 am'd.
Description

Under current law, sales and use taxpayers are required to file reports monthly or quarterly.

In addition, lodgings taxpayers are required to file reports monthly. This bill would provide qualifying seasonal sales, use, and lodgings taxpayers the option to file on a quarterly, semi-annual, or annual basis.

Subjects
Taxation

Bill Actions

H

Read for the first time and referred to the House of Representatives committee on State Government

S

Engrossed

S

Motion to Read a Third Time and Pass adopted Roll Call 861

S

Beasley motion to Adopt adopted Roll Call 860

S

Governmental Affairs Amendment Offered

S

Third Reading Passed

S

Read for the second time and placed on the calendar 1 amendment

S

Read for the first time and referred to the Senate committee on Governmental Affairs

Bill Text

Votes

Motion to Read a Third Time and Pass

May 16, 2019 Senate Passed
Yes 25
Absent 10

Documents

Source: Alabama Legislature