SB11 Alabama 2021 Session
Bill Summary
Under current law, airport authorities are exempt from certain taxes
Also under current law, certain governmental entities that are otherwise sales and use tax exempt may be issued certificates of exemption from sales and use taxes on certain projects. A sales and use tax exemption certificate may be issued to certain contractors and subcontractors working on these projects
Also under current law, certain governmental entities that are otherwise exempt from sales, use, or lodgings tax are required to annually obtain a certificate of exemption
This bill would exempt airport authorities from paying sales and use taxes
Also, this bill would include airport authorities in the list of governmental entities that may be issued a certificate of exemption from sales and use taxes on certain projects and in the list of governmental entities that shall obtain an annual certificate of exemption
To amend Sections 40-9-14.1 and 40-9-60, Code of Alabama 1975, relating to the tax exemption of airport authorities and certificates of exemption to governmental entities, contractors, etc. for certain tax exempt projects; to exempt airport authorities from sales and use taxes; to include airport authorities among those tax exempt entities that may receive tax exemption certificates for certain projects; and to include airport authorities among those that shall obtain an annual certificate of exemption.
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| April 20, 2021 | S | Assigned Act No. 2021-298. |
| April 20, 2021 | S | Enrolled |
| April 20, 2021 | H | Signature Requested |
| April 20, 2021 | H | Concurred in Second House Amendment |
| April 20, 2021 | S | Reed motion to Concur In and Adopt adopted Roll Call 1013 |
| April 20, 2021 | S | Concurrence Requested |
| April 15, 2021 | H | Motion to Read a Third Time and Pass adopted Roll Call 857 |
| April 15, 2021 | H | Motion to Adopt adopted Roll Call 856 |
| April 15, 2021 | H | Reynolds Amendment Offered |
| April 15, 2021 | H | Motion to Adopt adopted Roll Call 855 |
| April 15, 2021 | H | Ways and Means Education Amendment Offered |
| April 15, 2021 | H | Third Reading Passed |
| April 1, 2021 | H | Read for the second time and placed on the calendar 1 amendment |
| March 16, 2021 | H | Read for the first time and referred to the House of Representatives committee on Ways and Means Education |
| March 16, 2021 | S | Motion to Read a Third Time and Pass adopted Roll Call 595 |
| March 16, 2021 | S | Third Reading Passed |
| March 11, 2021 | S | Read for the second time and placed on the calendar |
| February 2, 2021 | S | Read for the first time and referred to the Senate committee on Finance and Taxation Education |
Bill Calendar
| Type | Date | Location | Description |
|---|---|---|---|
| Hearing | March 31, 2021 | Room 200 at 09:00 | House W&ME Hearing |
| Hearing | March 10, 2021 | ROOM 825 **BILL ADDED** at 09:30 | Senate F&TE Hearing |
Bill Text
Bill Votes
Bill Documents
| Type | Link |
|---|---|
| Bill Text | SB11 Alabama 2021 Session - Enrolled |
| Bill Text | SB11 Alabama 2021 Session - Introduced |
| Bill Amendments | House Ways and Means Education first Amendment Offered |
| Bill Amendments | House Reynolds Amendment Offered |
| Fiscal Note | Fiscal Note - SB11 for Finance and Taxation Education |
| Fiscal Note | Fiscal Note - SB11 for Ways and Means Education |
| Fiscal Note | Fiscal Note - SB11 for Ways and Means Education |