Senate Bill 36 Alabama 2026 Session
Summary
- Primary Sponsor
-
Greg Albritton SenatorRepublican - Session
- 2026 Regular Session
- Title
- Local sales and use taxes, municipal sales and use taxes collected from nonresident Alabama taxpayers refunded
- Description
Under existing law, local sales and use taxes collected on the purchase of tangible personal property by an Alabama resident from a different jurisdiction are retained by the local taxing authority that levied the sales and use taxes.
This bill would require any sales and use taxes collected by an Alabama municipality from the purchase of tangible personal property by an Alabama resident from a different jurisdiction to be refunded to the taxpayer upon proper proof of payment and residency.
- Subjects
- Taxation & Revenue
Bill Actions
Pending Senate Finance and Taxation General Fund
Read for the first time and referred to the Senate Committee on Finance and Taxation General Fund
Prefiled
Bill Text
Documents
Source: Alabama Legislature