HB283 Alabama 2021 Session
Summary
- Primary Sponsor
-
Anthony Daniels RepresentativeDemocrat - Co-Sponsors
- Napoleon BracyAdline ClarkeBarbara DrummondJeremy GrayLaura HallThomas JacksonKelvin LawrenceRex ReynoldsAndy Whitt
- Session
- Regular Session 2021
- Title
- Taxation, exempt state, county, and municipal sales and use tax from certain entities
- Description
Under existing law, the state imposes sales and use taxes upon certain persons, firms, or corporations. The amount of the taxes ranges from one and one-half to four percent of the gross proceeds of the sale or consumption of various types of tangible personal property. The state also imposes a sales tax on the operation of places of amusement or entertainment. Counties and municipalities impose various additional sales and use taxes. Certain entities are exempted from state, county, or local sales and use taxes.
This bill would exempt the Alabama School of Fine Arts Foundation, Incorporated, the Alabama High School of Mathematics and Science Foundation, and the Alabama School of Cyber Technology and Engineering Foundation, from any state, county, and municipal sales and use taxes.
- Subjects
- Sales and Use Tax
Bill Actions
Indefinitely Postponed
Pending third reading on day 9 Favorable from Ways and Means Education with 1 amendment
Read for the second time and placed on the calendar 1 amendment
Read for the first time and referred to the House of Representatives committee on Ways and Means Education
Bill Text
Documents
Source: Alabama Legislature