SB300 Alabama 2019 Session
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Bill Summary
Sponsors
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.
Relating to sales, use, and lodgings taxes; to provide for additional filing frequency options and amount limits for the filing of sales, use, and lodgings tax reports.
Subjects
Taxation
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| May 16, 2019 | H | Read for the first time and referred to the House of Representatives committee on State Government |
| May 16, 2019 | S | Engrossed |
| May 16, 2019 | S | Motion to Read a Third Time and Pass adopted Roll Call 861 |
| May 16, 2019 | S | Beasley motion to Adopt adopted Roll Call 860 |
| May 16, 2019 | S | Governmental Affairs Amendment Offered |
| May 16, 2019 | S | Third Reading Passed |
| May 7, 2019 | S | Read for the second time and placed on the calendar 1 amendment |
| April 16, 2019 | S | Read for the first time and referred to the Senate committee on Governmental Affairs |
Bill Text
Bill Votes
Bill Documents
| Type | Link |
|---|---|
| Bill Text | SB300 Alabama 2019 Session - Engrossed |
| Bill Text | SB300 Alabama 2019 Session - Introduced |
Source: Alabama Legislature