SB40 Alabama 2021 Session
Summary
- Primary Sponsor
-
Sam Givhan SenatorRepublican - Session
- Regular Session 2021
- Title
- Taxation, exempt state, county, and municipal sales and use tax from certain entities
- Description
Under existing law, the state imposes sales and use taxes upon certain persons, firms, or corporations. The amount of the taxes ranges from one and one-half to four percent of the gross proceeds of the sale or consumption of various types of tangible personal property. The state also imposes a sales tax on the operation of places of amusement or entertainment. Counties and municipalities impose various additional sales and use taxes. Certain entities are exempted from state, county, or local sales and use taxes.
This bill would exempt the Alabama School of Fine Arts Foundation, Incorporated, the Alabama High School of Mathematics and Science Foundation, and the Alabama School of Cyber Technology and Engineering Foundation, from any state, county, and municipal sales and use taxes.
- Subjects
- Sales and Use Tax
Bill Actions
Assigned Act No. 2021-130.
Signature Requested
Enrolled
Concurred in Second House Amendment
Givhan motion to Concur In and Adopt adopted Roll Call 638
Concurrence Requested
Motion to Read a Third Time and Pass adopted Roll Call 431
Motion to Adopt adopted Roll Call 430
Ways and Means Education Amendment Offered
Third Reading Passed
Read for the second time and placed on the calendar 1 amendment
Read for the first time and referred to the House of Representatives committee on Ways and Means Education
Engrossed
Motion to Read a Third Time and Pass adopted Roll Call 79
Givhan motion to Adopt adopted Roll Call 78
Finance and Taxation Education Amendment Offered
Third Reading Passed
Read for the second time and placed on the calendar 1 amendment
Read for the first time and referred to the Senate committee on Finance and Taxation Education
Bill Text
Votes
Givhan motion to Adopt Roll Call 78
Motion to Read a Third Time and Pass Roll Call 79
HBIR: Daniels motion to Adopt Roll Call 429
Motion to Adopt Roll Call 430
Motion to Read a Third Time and Pass Roll Call 431
Givhan motion to Concur In and Adopt Roll Call 638
Documents
Source: Alabama Legislature