Bill
Bill > SB309
AL SB309
AL SB309Relating to sales taxes; to provide for the additional state sales tax rate in ABC retail stores.
summary
Introduced
04/09/2024
04/09/2024
In Committee
04/30/2024
04/30/2024
Crossed Over
Passed
05/02/2024
05/02/2024
Dead
Signed/Enacted/Adopted
05/09/2024
05/09/2024
Introduced Session
Regular Session 2024
Bill Summary
Relating to sales taxes; to provide for the additional state sales tax rate in ABC retail stores.
AI Summary
This bill amends the existing Alabama law to provide for an additional state sales tax on the retail sale of alcoholic beverages at Alcoholic Beverage Control (ABC) Board stores. The additional tax rate will be equal to the combined county and municipal general sales tax rates where the transaction occurs, applied to the retail price of the alcoholic beverages. The Department of Revenue will collect the tax and redistribute the proceeds to the respective localities, minus any reasonable charges incurred by the department in handling the taxes. The bill will become effective on October 1, 2024.
Committee Categories
Budget and Finance, Business and Industry
Sponsors (1)
Last Action
Enacted (on 05/09/2024)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://alison.legislature.state.al.us/bill-search |
| BillText | https://www.legislature.state.al.us/pdf/SearchableInstruments/2024RS/SB309-enr.pdf |
| Fiscal Note - As Passed First Chamber | https://www.legislature.state.al.us/pdf/SearchableInstruments/2024RS/FiscalNotes/FN-2CXQSSK-2.pdf |
| Fiscal Note - As Introduced | https://www.legislature.state.al.us/pdf/SearchableInstruments/2024RS/FiscalNotes/FN-2CXQSSK-1.pdf |
| BillText | https://www.legislature.state.al.us/pdf/SearchableInstruments/2024RS/SB309-int.pdf |
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