HB77 Alabama 2023 Session
In Committee
Bill Summary
Sponsors
Session
Regular Session 2023
Title
Relating to sales tax; to amend Section 40-23-7, as last amended by Section 5 of Act 2022-53 of the 2022 Regular Session, Code of Alabama 1975, to provide for an increase in the amount of the average monthly sales tax liability for required estimated payments.
Description
Under existing law, a sales tax licensee whose average monthly state sales tax liability was $5,000 or greater during the preceding calendar year is required to make estimated payments
This bill would increase the average monthly state sales tax liability threshold calculation to $20,000 or greater during the preceding calendar year for required estimated payments
Relating to sales tax; to amend Section 40-23-7, as last amended by Section 5 of Act 2022-53 of the 2022 Regular Session, Code of Alabama 1975, to provide for an increase in the amount of the average monthly sales tax liability for required estimated payments.
Subjects
Sales tax; threshold for state sales tax liability requiring monthly estimated payments increased
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| March 22, 2023 | H | Read Second Time in House of Origin |
| March 22, 2023 | H | Reported Out of Committee in House of Origin |
| March 22, 2023 | H | Reported Favorably from House Ways and Means Education |
| March 7, 2023 | H | Introduced and Referred to House Ways and Means Education |
| March 7, 2023 | H | Read First Time in House of Origin |
Bill Calendar
| Type | Date | Location | Description |
|---|---|---|---|
| Hearing | March 22, 2023 | Room 200 at 09:00 | House Ways and Means Education Hearing |
Bill Text
Bill Documents
| Type | Link |
|---|---|
| Bill Text | HB77 Alabama 2023 Session - Introduced |
| Fiscal Note | Fiscal Note - As Introduced |