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SB11 Alabama 2021 Session

Updated May 26, 2021
SB11 Alabama 2021 Session
Senate Bill
Enacted
Current Status
Regular Session 2021
Session
1
Sponsor

Summary

Primary Sponsor
Sam Givhan Senator
Republican
Session
Regular Session 2021
Title
Airport authorities, sales and use tax exemption, issuance of certificate of exemptions by Revenue Dept., Secs. 40-9-14.1, 40-9-60 am'd.
Description

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.

Subjects
Taxation

Bill Actions

S

Assigned Act No. 2021-298.

S

Enrolled

H

Signature Requested

H

Concurred in Second House Amendment

S

Reed motion to Concur In and Adopt adopted Roll Call 1013

S

Concurrence Requested

H

Motion to Read a Third Time and Pass adopted Roll Call 857

H

Motion to Adopt adopted Roll Call 856

H

Reynolds Amendment Offered

H

Motion to Adopt adopted Roll Call 855

H

Ways and Means Education Amendment Offered

H

Third Reading Passed

H

Read for the second time and placed on the calendar 1 amendment

H

Read for the first time and referred to the House of Representatives committee on Ways and Means Education

S

Motion to Read a Third Time and Pass adopted Roll Call 595

S

Third Reading Passed

S

Read for the second time and placed on the calendar

S

Read for the first time and referred to the Senate committee on Finance and Taxation Education

Bill Text

Download Enrolled PDF

Votes

SBIR: Givhan motion to Adopt Roll Call 594

March 16, 2021 Senate Passed
Yes 28
Absent 6

Motion to Read a Third Time and Pass Roll Call 595

March 16, 2021 Senate Passed
Yes 28
Absent 6

SBIR: Jones motion to Adopt Roll Call 617

March 16, 2021 Senate Passed
Yes 30
Absent 4

Jones motion to Adopt Roll Call 618

March 16, 2021 Senate Passed
Yes 30
Abstained 1
Absent 3

Motion to Read a Third Time and Pass Roll Call 619

March 16, 2021 Senate Passed
Yes 30
Abstained 1
Absent 3

HBIR: Reynolds motion to Adopt Roll Call 854

April 15, 2021 House Passed
Yes 92
Absent 11

Motion to Read a Third Time and Pass Roll Call 857

April 15, 2021 House Passed
Yes 94
Absent 9

Reed motion to Concur In and Adopt Roll Call 1013

April 20, 2021 Senate Passed
Yes 27
Absent 7

Documents

Bill Text (Enrolled) SB11 Alabama 2021 Session - Enrolled
Bill Text (Introduced) SB11 Alabama 2021 Session - Introduced

Source: Alabama Legislature