HB417 Alabama 2020 Session
In Committee
Bill Summary
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
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| March 10, 2020 | H | Read for the first time and referred to the House of Representatives committee on Ways and Means Education |
Bill Text
Bill Documents
| Type | Link |
|---|---|
| Bill Text | HB417 Alabama 2020 Session - Introduced |