SB13 Alabama 2022 Session
Bill Summary
Under existing law, the sale of gold, silver, platinum, and palladium bullion, or money is exempt from sales and use tax until June 1, 2023
Also under existing law, entities receiving the tax exemption are required to report certain information to the Department of Revenue
This bill would amend the definition of bullion, would extend the expiration date for the sales and use tax exemption, and repeal the reporting requirements
To amend Sections 40-23-4 and 40-9-61, Code of Alabama 1975, relating to sales and use tax exemptions; to amend the definition of bullion; to extend the exemption from sales and use tax for the gross proceeds from the sales of gold, silver, platinum, and palladium bullion, and money; and to repeal Section 2 of Act 2018-164 of the 2018 Regular Session, to delete certain reporting requirements.
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| April 7, 2022 | S | Finance and Taxation Education first Amendment Offered |
| April 7, 2022 | S | Assigned Act No. 2022-373. |
| April 7, 2022 | H | Signature Requested |
| April 7, 2022 | S | Enrolled |
| April 7, 2022 | H | Concurred in Second House Amendment |
| April 7, 2022 | S | Melson motion to Concur In and Adopt adopted Roll Call 1061 |
| April 7, 2022 | S | Concurrence Requested |
| April 6, 2022 | H | Motion to Read a Third Time and Pass adopted Roll Call 949 |
| April 6, 2022 | H | Motion to Adopt adopted Roll Call 948 |
| April 6, 2022 | H | Kiel Amendment Offered |
| April 6, 2022 | H | Third Reading Passed |
| March 17, 2022 | H | Read for the second time and placed on the calendar |
| February 24, 2022 | H | Read for the first time and referred to the House of Representatives committee on Ways and Means Education |
| February 23, 2022 | S | Motion to Read a Third Time and Pass adopted Roll Call 379 |
| February 23, 2022 | S | Melson motion to Table adopted Voice Vote |
| February 23, 2022 | S | Finance and Taxation Education Amendment Offered |
| February 23, 2022 | S | Third Reading Passed |
| February 16, 2022 | S | Read for the second time and placed on the calendar 1 amendment |
| January 11, 2022 | 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 16, 2022 | Room 200 at 09:00 | House W&ME Public Hearing |
| Hearing | February 16, 2022 | Room 825 **BILL ADDED** at 10:00 | Senate F&TE Hearing |
Bill Text
Bill Votes
Bill Documents
| Type | Link |
|---|---|
| Bill Text | SB13 Alabama 2022 Session - Enrolled |
| Bill Text | SB13 Alabama 2022 Session - Introduced |
| Bill Amendments | Senate Finance and Taxation Education first Amendment Offered |
| Bill Amendments | House Kiel Amendment Offered |
| Fiscal Note | Fiscal Note - SB13 for Finance and Taxation Education |
| Fiscal Note | Fiscal Note - SB13 for Finance and Taxation Education |
| Fiscal Note | Fiscal Note - SB13 for Ways and Means Education |