HB120 Alabama 2023 Session

Summary

Primary Sponsor

Randall Shedd

Republican

Session

Regular Session 2023

Title

Relating to sales and use tax; to establish the Alabama Broadband Investment Maximization Act; to amend Section 40-23-4, Code of Alabama 1975, to exempt the purchase of broadband equipment and supplies from sales and use tax.

Description

Under existing law, the state imposes sales or use taxes upon the purchase of certain items. Counties and municipalities impose additional sales and use taxes. The purchase of certain items are exempt from these taxes.

This bill would establish the Alabama Broadband Investment Maximization Act to exempt the purchase of broadband equipment and supplies from sales and use tax.

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