HB126 Alabama 2021 Session

In Committee

Bill Summary

Sponsors

Chris Pringle

Session

Regular Session 2021

Title

Taxation, update of entities exempt from sales and use tax based on certification, Secs. 40-9-15, 40-9-29 repealed; Secs. 40-9-12, 40-9-13, 40-9-25.2, 40-9-25.10, 40-9-26, 40-9-28, 40-23-5 am'd.

Description

This bill would update sections of the code related to statutorily exempt entities to include only those that have obtained and are retaining a current certificate of exemption as required by law.

This bill would also repeal sections of the code related to statutorily exempt entities that have not obtained or are not retaining a current certificate of exemption as required by law.

Relating to sales and use taxes; to amend Sections 40-9-12, 40-9-13, 40-9-25.2, 40-9-25.10, 40-9-26, 40-9-28, and 40-23-5, as amended by Act 2019-488 of the 2019 Regular Session, relating to statutorily exempt entities to include only those that have obtained and are retaining a current certificate of exemption; to repeal Sections 40-9-15 and 40-9-29 relating to statutorily exempt entities that have not obtained or are not retaining a current certificate of exemption.

Subjects

Taxation

Bill Actions

Action Date	Chamber	Action
May 6, 2021	H	Indefinitely Postponed
March 11, 2021	H	Pending third reading on day 15 Favorable from Ways and Means Education with 1 substitute
March 11, 2021	H	Read for the second time and placed on the calendar with 1 substitute and
February 2, 2021	H	Read for the first time and referred to the House of Representatives committee on Ways and Means Education

Bill Text

Download HB126 Alabama 2021 Session PDF

Bill Documents