SB89 Alabama 2019 Session
In Committee
Bill Summary
Sponsors
Session
Regular Session 2019
Title
Lease tax, state and local levies payment and collection based on either seller's place of business or where delivered, automotive vehicles paid where vehicle registered after first payment, Sec. 40-12-222 am'd.
Description
This bill would provide specific provisions concerning the payment and collection of state and local taxes on the leasing and rental of tangible personal property. The bill would apply retroactively to all open tax periods
Relating to privilege or license taxes on the leasing or rental of tangible personal property; to amend Section 40-12-222 of the Code of Alabama 1975, to make specific provisions concerning the payment and collection of state and local lease taxes; and to provide that this act is declaratory of existing law and shall apply retroactively to all open tax periods.
Subjects
Taxation
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| April 18, 2019 | S | Further Consideration |
| April 18, 2019 | S | Scofield motion to Carry Over adopted Voice Vote |
| April 18, 2019 | S | Finance and Taxation General Fund first Substitute Offered |
| April 18, 2019 | S | Third Reading Carried Over |
| April 3, 2019 | S | Read for the second time and placed on the calendar with 1 substitute and |
| March 19, 2019 | S | Read for the first time and referred to the Senate committee on Finance and Taxation General Fund |
Bill Calendar
| Type | Date | Location | Description |
|---|---|---|---|
| Hearing | April 3, 2019 | ROOM 825 (time change) at 11:00 | Senate F&TG Hearing |
| Hearing | April 3, 2019 | ROOM 825 at 00:00 | Senate F&TG Hearing |
Bill Text
Bill Documents
| Type | Link |
|---|---|
| Bill Text | SB89 Alabama 2019 Session - Introduced |
| Bill Amendments | Senate Finance and Taxation General Fund first Substitute Offered |