HB340 Alabama 2021 Session
Bill Summary
Under existing law, a licensed contractor is required to be issued a certificate of exemption from sales and use taxes by the Department of Revenue for the purchase of construction materials and supplies to be used in a construction contract for a governmental entity when the governmental entity is exempt from the payment of sales and use tax. Any contracts for the construction of a highway, road, or bridge is not included in the type of contracts for which a contractor is required to be granted a certificate of exemption under this law.
This bill would include any contract for the construction of a highway, road, or bridge entered into on or after January 1, 2022 in the contracts required to be granted a certificate of exemption from sales and use tax for the purchase of construction materials when the contract is for a governmental entity which is tax exempt.
To amend Section 40-9-14.1 of the Code of Alabama 1975, relating to certificates of exemption from sales and use tax for governmental entities and their contractors for the purchase of construction materials for use on construction projects for the governmental entities; to include any contract for the construction of highways, roads, or bridges entered into after January 1, 2022, in the contracts required to be granted a certificate of exemption by the Department of Revenue for the purchase of construction materials to become a part of the project.
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| April 29, 2021 | H | Forwarded to Governor at 2:07 p.m. on April 29, 2021. |
| April 29, 2021 | H | Assigned Act No. 2021-372. |
| April 29, 2021 | H | Clerk of the House Certification |
| April 29, 2021 | S | Signature Requested |
| April 29, 2021 | H | Enrolled |
| April 29, 2021 | H | Passed Second House |
| April 29, 2021 | S | Motion to Read a Third Time and Pass adopted Roll Call 1227 |
| April 29, 2021 | S | Third Reading Passed |
| April 22, 2021 | S | Read for the second time and placed on the calendar |
| March 16, 2021 | S | Read for the first time and referred to the Senate committee on Finance and Taxation Education |
| March 11, 2021 | H | Motion to Read a Third Time and Pass adopted Roll Call 376 |
| March 11, 2021 | H | Third Reading Passed |
| February 24, 2021 | H | Read for the second time and placed on the calendar |
| February 4, 2021 | H | Read for the first time and referred to the House of Representatives committee on Ways and Means Education |
Bill Text
Bill Votes
Bill Documents
| Type | Link |
|---|---|
| Bill Text | HB340 Alabama 2021 Session - Enrolled |
| Bill Text | HB340 Alabama 2021 Session - Introduced |
Source: Alabama Legislature