HB364 Alabama 2025 Session
Summary
- Primary Sponsor
-
James Lomax RepresentativeRepublican - Session
- 2025 Regular Session
- Title
- Simplified sellers use tax, marketplace facilitator further defined to exclude local delivery services
- Description
Under existing law, marketplace facilitators that contract with marketplace sellers to facilitate the sale of the marketplace seller's products through a physical or electronic marketplace must register with the Department of Revenue to collect the simplified sellers use tax (SSUT) on retail sales made through the marketplace facilitator's marketplace by or on behalf of the marketplace seller for delivery in Alabama.
This bill would provide that local delivery services are not marketplace facilitators subject to the simplified sellers use tax remittance program.
- Subjects
- Taxation & Revenue
Bill Actions
Pending House Ways and Means General Fund
Read for the first time and referred to the House Committee on Ways and Means General Fund
Bill Text
Documents
Source: Alabama Legislature