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Bill > HB318
AL HB318
AL HB318Relating to simplified sellers use tax; to modify certain definitions; to clarify when certain taxes can or cannot be remitted; and to provide for adjustments to simplified sellers use tax. Amended code sections: 40-23-191, 40-23-192, 40-23-193, 40-23-195, 40-23-199.2
summary
Introduced
04/02/2019
04/02/2019
In Committee
04/02/2019
04/02/2019
Crossed Over
Passed
Dead
05/31/2019
05/31/2019
Introduced Session
Regular Session 2019
Bill Summary
Relating to simplified sellers use tax; to modify certain definitions; to clarify when certain taxes can or cannot be remitted; and to provide for adjustments to simplified sellers use tax. Amended code sections: 40-23-191, 40-23-192, 40-23-193, 40-23-195, 40-23-199.2
AI Summary
This bill makes several changes to the Simplified Sellers Use Tax Remittance Act in Alabama. It modifies the definitions of key terms, including "eligible sale" and "in-state seller." It clarifies when certain taxes can or cannot be remitted through the simplified sellers use tax program. The bill also provides for adjustments to the simplified sellers use tax rate to account for the combined state, county, and municipal sales/use tax rates. Additionally, it repeals a previous section of the code and sets an effective date of October 1, 2019 for the changes.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
House W&MGF Hearing (13:30 5/22/2019 Room 617) (on 05/22/2019)
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| BillText | http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2019RS/PrintFiles/HB318-int.pdf |
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