HB77 Alabama 2023 Session
In Committee
Bill Summary
Sponsors
Session
Regular Session 2023
Title
Sales tax; threshold for state sales tax liability requiring monthly estimated payments increased
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.
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| March 7, 2023 | H | Introduced and Referred |
| March 7, 2023 | H | Read First Time in House of Origin |
| January 1, 0001 | H | Prefiled |
Bill Text
Bill Documents
| Type | Link |
|---|---|
| Bill Text | HB77 Alabama 2023 Session - Introduced |