HB479 Alabama 2026 Session
Signed by Governor
Bill Summary
Sponsors
Session
Regular Session 2023
Title
Relating to sales and use taxes; to amend Sections 40-23-1, 40-23-2, 40-23-60, and 40-23-61, Code of Alabama 1975, to define "food" and begin reducing the state sales and use tax on food on September 1, 2023; to require certain growth targets in the Education Trust Fund for future sales tax reductions on food; to establish the sales and use tax rate on food for purposes of county and municipal sales and use taxes as the existing general or retail sales and use tax rate; and to provide for the levy of sales and use tax on food by counties and municipalities.
Description
Relating to sales and use taxes; to amend Sections 40-23-1, 40-23-2, 40-23-60, and 40-23-61, Code of Alabama 1975, to define "food" and begin reducing the state sales and use tax on food on September 1, 2023; to require certain growth targets in the Education Trust Fund for future sales tax reductions on food; to establish the sales and use tax rate on food for purposes of county and municipal sales and use taxes as the existing general or retail sales and use tax rate; and to provide for the levy of sales and use tax on food by counties and municipalities.
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| June 1, 2023 | H | Enacted |
| June 1, 2023 | H | Enrolled |
| May 31, 2023 | H | Enrolled |
| May 31, 2023 | H | Concur In and Adopt |
| May 31, 2023 | S | Read A Third Time And Passed As Amended |
| May 31, 2023 | S | Adopt FRPPDD-1 |
| May 31, 2023 | S | On Third Reading in Second House |
| May 30, 2023 | S | Read Second Time in Second House |
| May 30, 2023 | S | Reported Out of Committee in Second House |
| May 30, 2023 | S | Reported Favorably from Senate Finance and Taxation Education |
| May 25, 2023 | S | Referred to Committee to Senate Finance and Taxation Education |
| May 25, 2023 | H | Read First Time in Second House |
| May 24, 2023 | H | Read a Third Time and Pass as Amended |
| May 24, 2023 | H | Amendment Withdrawn |
| May 24, 2023 | H | Table X3QBZZ-1 |
| May 24, 2023 | H | Adopt Q8NP45-1 |
| May 24, 2023 | H | On Third Reading in House of Origin |
| May 24, 2023 | H | AMD/SUB 1YKDZ3-1 |
| May 23, 2023 | H | Read Second Time in House of Origin |
| May 23, 2023 | H | Reported Out of Committee in House of Origin |
| May 23, 2023 | H | Reported Favorably from House Ways and Means Education |
| May 23, 2023 | H | Amendment/Substitute by House Ways and Means Education Q8NP45-1 |
| May 22, 2023 | H | Amendment/Substitute by House Ways and Means Education TSFX19-1 |
| May 22, 2023 | H | Amendment/Substitute by House Ways and Means Education 6FM633-1 |
| May 15, 2023 | H | Introduced and Referred to House Ways and Means Education |
| May 15, 2023 | H | Read First Time in House of Origin |
Bill Calendar
| Type | Date | Location | Description |
|---|---|---|---|
| Hearing | May 30, 2023 | Finance and Taxation at 14:30:00 | Senate Finance and Taxation Education Hearing |
| Hearing | May 23, 2023 | Room 200 at 09:00:00 | House Ways and Means Education Hearing |
Bill Text
Bill Votes
Bill Documents
| Type | Link |
|---|---|
| Bill Text | HB479 Alabama 2026 Session - Enrolled |
| Bill Text | HB479 Alabama 2026 Session - Introduced |
| Bill Text | HB479 Alabama 2026 Session - Engrossed |
| Bill Amendments | House Ways and Means Education AMD/SUB |
| Bill Amendments | House Ways and Means Education AMD/SUB |
| Bill Amendments | House Ways and Means Education AMD/SUB |
| Bill Amendments | House Table |
| Bill Amendments | House AMD/SUB |
| Bill Amendments | Senate Adopt |
| Fiscal Note | Fiscal Note - As Introduced |
| Fiscal Note | Fiscal Note - As Passed First Chamber Committee |
| Fiscal Note | Fiscal Note - As Passed First Chamber |
Source: Alabama Legislature