HB442 Alabama 2021 Session

Summary

Primary Sponsor

Mary Moore Representative

Democrat

Co-Sponsors

Barbara Bigsby BoydNapoleon BracyPrince ChestnutAdline ClarkeMerika ColemanAnthony DanielsBarbara DrummondDavid FaulknerBerry ForteJuandalynn GivanJeremy GrayLaura HallRolanda HollisRalph HowardThomas JacksonSam JonesKelvin LawrenceArtis McCampbellThad McClammyTaShina MorrisNeil Rafferty

Session

Regular Session 2021

Title

State sales and use tax increased, phase-in period, sales and use tax on food phased out, exempt by 2007, counties and municipalities prohibited from increasing sales tax on food, Secs. 40-23-2, 40-23-61 am'd.

Description

Under existing law, the state imposes sales or use taxes upon certain persons, firms, or corporations. Sales of certain items are taxed at a reduced rate. Sales of other items are exempt from the taxes.

This bill would phase out the state sales and use taxes on food by reducing the rates by one percentage point over a four-part reduction schedule beginning October 1, 2021.

This bill would exempt sales of food from the sales and use taxes beginning October 1, 2025.

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Subjects

Taxation