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SB40 Alabama 2021 Session

Updated Apr 18, 2021
SB40 Alabama 2021 Session
Senate Bill
Enacted
Current Status
Regular Session 2021
Session
7
Sponsors

Summary

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

S

Assigned Act No. 2021-130.

H

Signature Requested

S

Enrolled

H

Concurred in Second House Amendment

S

Givhan motion to Concur In and Adopt adopted Roll Call 638

S

Concurrence Requested

H

Motion to Read a Third Time and Pass adopted Roll Call 431

H

Motion to Adopt adopted Roll Call 430

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

Engrossed

S

Motion to Read a Third Time and Pass adopted Roll Call 79

S

Givhan motion to Adopt adopted Roll Call 78

S

Finance and Taxation Education Amendment Offered

S

Third Reading Passed

S

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

S

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

Bill Text

Votes

SBIR: Givhan motion to Adopt Roll Call 77

February 4, 2021 Senate Passed
Yes 29
Absent 6

Givhan motion to Adopt Roll Call 78

February 4, 2021 Senate Passed
Yes 29
Absent 6

Motion to Read a Third Time and Pass Roll Call 79

February 4, 2021 Senate Passed
Yes 28
No 2
Absent 5

HBIR: Daniels motion to Adopt Roll Call 429

March 16, 2021 House Passed
Yes 98
Abstained 1
Absent 4

Motion to Read a Third Time and Pass Roll Call 431

March 16, 2021 House Passed
Yes 98
Abstained 1
Absent 4

Givhan motion to Concur In and Adopt Roll Call 638

March 16, 2021 Senate Passed
Yes 26
Absent 8

Documents

Source: Alabama Legislature