HB442 Alabama 2021 Session

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.

To 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; and to exempt sales of food from the sales and use taxes beginning October 1, 2025.