SB292 Alabama 2026 Session
Signed by Governor
Bill Summary
Sponsors
Session
Regular Session 2023
Title
Relating to taxation and revenue; to provide for the Department of Revenue to grant certificates of exemption from sales and use taxes to contractors and subcontractors licensed by the State Licensing Board for General Contractors for the purchase of building materials and construction materials to be used in the construction of a building or other project for an entity statutorily exempt from paying sales and use taxes; and to provide for accounting for purchases and enforcement for violations.
Description
Relating to taxation and revenue; to provide for the Department of Revenue to grant certificates of exemption from sales and use taxes to contractors and subcontractors licensed by the State Licensing Board for General Contractors for the purchase of building materials and construction materials to be used in the construction of a building or other project for an entity statutorily exempt from paying sales and use taxes; and to provide for accounting for purchases and enforcement for violations.
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| May 30, 2023 | S | Enacted |
| May 30, 2023 | S | Enrolled |
| May 30, 2023 | H | Ready to Enroll |
| May 30, 2023 | H | Read a Third Time and Pass |
| May 30, 2023 | H | Read a Third Time and Pass |
| May 30, 2023 | H | On Third Reading in Second House |
| May 16, 2023 | H | Read Second Time in Second House |
| May 16, 2023 | H | Reported Out of Committee in Second House |
| May 16, 2023 | H | Reported Favorably from House Ways and Means Education |
| May 15, 2023 | H | Referred to Committee to House Ways and Means Education |
| May 15, 2023 | S | Read First Time in Second House |
| May 15, 2023 | S | Read a Third Time and Pass |
| May 15, 2023 | S | On Third Reading in House of Origin |
| May 10, 2023 | S | Read Second Time in House of Origin |
| May 9, 2023 | S | Reported Out of Committee in House of Origin |
| May 9, 2023 | S | Reported Favorably from Senate Fiscal Responsibility and Economic Development |
| May 2, 2023 | S | Introduced and Referred to Senate Fiscal Responsibility and Economic Development |
| May 2, 2023 | S | Read First Time in House of Origin |
Bill Calendar
| Type | Date | Location | Description |
|---|---|---|---|
| Hearing | May 16, 2023 | Room 200 at 09:00:00 | House Ways and Means Education Hearing |
| Hearing | May 9, 2023 | Finance and Taxation at 15:00:00 | Senate Fiscal Responsibility and Economic Development Hearing |
Bill Text
Bill Votes
Bill Documents
| Type | Link |
|---|---|
| Bill Text | SB292 Alabama 2026 Session - Enrolled |
| Bill Text | SB292 Alabama 2026 Session - Introduced |
| Fiscal Note | Fiscal Note - As Introduced |
| Fiscal Note | Fiscal Note - As Passed First Chamber |
Source: Alabama Legislature