HB417 Alabama 2020 Session

Sponsors

Session

Regular Session 2020

Title

Sales and use tax, dog sellers, gross proceeds of insecticides, and medicine used for agricultural purposes or by dog vendor and dog food used by dog vendor whose principal business is selling dogs, Act 2019-444, 2019 Reg. Sess., am'd; Sec. 40-23-4 am'd.

Description

Under existing law, the gross proceeds from the sale of insecticides, medicine, and prepared dog food purchased by dog vendors are not exempt from sales and use tax.

This bill would provide that gross proceeds from the sale of insecticides, medicine and prepared dog food from the sales and use tax purchased by a dog vendor whose primary business is to resell dogs would be exempt from sales and use tax.

To amend Sections 40-23-4, as last amended by Act 2019-444, 2019 Regular Session, Code of Alabama 1975, relating to sales and use tax exemptions, to exempt the gross proceeds from the sales of insecticides, medicine, and prepared dog food purchased by dog vendors from sales and use taxes.

Subjects

Taxation