HB442 Alabama 2021 Session
In Committee
Bill Summary
Sponsors
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
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.
Subjects
Taxation
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| February 23, 2021 | H | Read for the first time and referred to the House of Representatives committee on Ways and Means Education |
Bill Text
Bill News
Bill Documents
| Type | Link |
|---|---|
| Bill Text | HB442 Alabama 2021 Session - Introduced |