HB283 Alabama 2021 Session
In Committee
Bill Summary
Sponsors
Session
Regular Session 2021
Title
Taxation, exempt state, county, and municipal sales and use tax from certain entities
Description
<p class="bill_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</p><p class="bill_description">
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</p><p class="bill_entitled_an_act"> To 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 the payment
of all state, county, and municipal sales and use taxes.
</p>
Subjects
Sales and Use Tax
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| May 6, 2021 | H | Indefinitely Postponed |
| February 24, 2021 | H | Pending third reading on day 9 Favorable from Ways and Means Education with 1 amendment |
| February 24, 2021 | H | Read for the second time and placed on the calendar 1 amendment |
| February 2, 2021 | H | Read for the first time and referred to the House of Representatives committee on Ways and Means Education |
Bill Calendar
| Type | Date | Location | Description |
|---|---|---|---|
| Hearing | February 24, 2021 | Room 200 at 08:45 | House W&ME Hearing |
Bill Text
Bill Documents
| Type | Link |
|---|---|
| Bill Text | HB283 Alabama 2021 Session - Introduced |
| Bill Amendments | House Ways and Means Education first Amendment Offered |
| Fiscal Note | Fiscal Note - HB283 for Ways and Means Education |
| Fiscal Note | Fiscal Note - HB283 for Ways and Means Education |