Hearing
Senate Finance and Taxation Education Hearing
Finance and Taxation at 10:00:00
HB205 Alabama 2025 Session
Updated Jan 14, 2026
HB205 Alabama 2025 Session
House Bill
In Committee
Current Status
2025 Regular Session
Session
1
Sponsor
Summary
- Primary Sponsor
-
Kerry Underwood RepresentativeRepublican - Session
- 2025 Regular Session
- Title
- Sales and use taxes, technical edits to align exemptions
- Description
Under existing law, the state levies a sales or use tax on purchases of tangible personal property depending on the manner in which the tangible personal property is acquired. The tax rates and exemptions for both taxes are similar.
This bill would make a technical revision to the use tax exemption statute to ensure that recently enacted exemptions from sales and use taxes are included in the statute and the exemptions for both taxes continue to be similar.
- Subjects
- Taxation & Revenue
Bill Actions
S
Read for the Second Time and placed on the Calendar
S
Reported Out of Committee Second House
S
Pending Senate Finance and Taxation Education
S
Read for the first time and referred to the Senate Committee on Finance and Taxation Education
H
Motion to Read a Third Time and Pass - Adopted Roll Call 212
H
Third Reading in House of Origin
H
Read for the Second Time and placed on the Calendar
H
Reported Out of Committee House of Origin
H
Pending House Ways and Means Education
H
Read for the first time and referred to the House Committee on Ways and Means Education
Calendar
Hearing
House Ways and Means Education Hearing
Room 200 at 10:00:00
Bill Text
Votes
Motion to Read a Third Time and Pass - Roll Call 212
Yes
101
Absent
3
Third Reading in House of Origin
Yes
102
Absent
2
HBIR: Passed by House of Origin
Yes
102
Absent
2
Documents
Bill Text (Introduced)
HB205 Alabama 2025 Session - Introduced
Fiscal Note
Fiscal Note - Introduced
Fiscal Note
Fiscal Note - Passed First Chamber
Source: Alabama Legislature