HB396 Alabama 2026 Session
In Committee
Bill Summary
Sponsors
Session
Regular Session 2023
Title
To amend Sections 40-23-1 and 40-23-4, as last amended by Act 2022-291, Act 2022-293, Act 2022-373, and Act 2022-199, 2022 Regular Session, Code of Alabama 1975, related to sales taxes; to define food and exempt sales of food from state sales and use taxes; to establish the local sales tax rate on food for purposes of county and municipal sales and use taxes as the existing general or retail local sales tax rate; and to allow a local governing body to reduce the local sales tax rate or exempt food from local sales and use taxes.
Description
To amend Sections 40-23-1 and 40-23-4, as last amended by Act 2022-291, Act 2022-293, Act 2022-373, and Act 2022-199, 2022 Regular Session, Code of Alabama 1975, related to sales taxes; to define food and exempt sales of food from state sales and use taxes; to establish the local sales tax rate on food for purposes of county and municipal sales and use taxes as the existing general or retail local sales tax rate; and to allow a local governing body to reduce the local sales tax rate or exempt food from local sales and use taxes.
Subjects
Relating to sales and use tax; to define food; to exempt food from sale and use tax; to provide for local sale tax on food
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| April 26, 2023 | H | Introduced and Referred to House Ways and Means Education |
| April 26, 2023 | H | Read First Time in House of Origin |
Bill Text
Bill Documents
| Type | Link |
|---|---|
| Bill Text | HB396 Alabama 2026 Session - Introduced |
Source: Alabama Legislature