SB40 Alabama 2021 Session
Bill Summary
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
To 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 the payment of all state, county, and municipal sales and use taxes.
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| March 18, 2021 | S | Assigned Act No. 2021-130. |
| March 18, 2021 | H | Signature Requested |
| March 18, 2021 | S | Enrolled |
| March 16, 2021 | H | Concurred in Second House Amendment |
| March 16, 2021 | S | Givhan motion to Concur In and Adopt adopted Roll Call 638 |
| March 16, 2021 | S | Concurrence Requested |
| March 16, 2021 | H | Motion to Read a Third Time and Pass adopted Roll Call 431 |
| March 16, 2021 | H | Motion to Adopt adopted Roll Call 430 |
| March 16, 2021 | H | Ways and Means Education Amendment Offered |
| March 16, 2021 | H | Third Reading Passed |
| March 3, 2021 | H | Read for the second time and placed on the calendar 1 amendment |
| February 4, 2021 | H | Read for the first time and referred to the House of Representatives committee on Ways and Means Education |
| February 4, 2021 | S | Engrossed |
| February 4, 2021 | S | Motion to Read a Third Time and Pass adopted Roll Call 79 |
| February 4, 2021 | S | Givhan motion to Adopt adopted Roll Call 78 |
| February 4, 2021 | S | Finance and Taxation Education Amendment Offered |
| February 4, 2021 | S | Third Reading Passed |
| February 3, 2021 | S | Read for the second time and placed on the calendar 1 amendment |
| 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 3, 2021 | Room 200 at 09:00 | House W&ME Hearing |
| Hearing | February 3, 2021 | Room 825 **PUBLIC HEARINGS REMOVED** at 10:00 | Senate F&TE Hearing |
| Hearing | February 3, 2021 | Room 825 **PUBLIC HEARING & VOTE** at 10:00 | Senate F&TE Public Hearing |
Bill Text
Bill Votes
Bill Documents
| Type | Link |
|---|---|
| Bill Text | SB40 Alabama 2021 Session - Enrolled |
| Bill Text | SB40 Alabama 2021 Session - Engrossed |
| Bill Text | SB40 Alabama 2021 Session - Introduced |
| Bill Amendments | Senate Finance and Taxation Education first Amendment Offered |
| Bill Amendments | House Ways and Means Education first Amendment Offered |
| Fiscal Note | Fiscal Note - SB40 for Finance and Taxation Education |
| Fiscal Note | Fiscal Note - SB40 for Ways and Means Education |
| Fiscal Note | Fiscal Note - SB40 for Ways and Means Education |