HB36 Alabama 2025 Session

Summary

Primary Sponsor

Chris England Representative

Democrat

Session

2025 Regular Session

Title

Simplified sellers use tax, additional tax levied, distribution of proceeds provided

Description

Under existing law, the state levies a simplified sellers use tax on sales of tangible personal property or a service by an eligible seller or marketplace facilitator participating in the program.

The current tax rate is eight percent of the sale price, and the proceeds of the tax are distributed 50 percent to the state and 50 percent to the local governments of the state.

This bill would levy an additional simplified sellers use tax and provide for the distribution of the proceeds from the additional tax. This bill would also make nonsubstantive, technical revisions to existing code language.

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Subjects

Taxation & Revenue