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Bill > HB36
AL HB36
AL HB36Simplified sellers use tax, additional tax levied, distribution of proceeds provided
summary
Introduced
02/04/2025
02/04/2025
In Committee
02/04/2025
02/04/2025
Crossed Over
Passed
Dead
05/14/2025
05/14/2025
Introduced Session
2025 Regular Session
Bill Summary
Simplified sellers use tax, additional tax levied, distribution of proceeds provided
AI Summary
This bill amends the existing law in Alabama to simplify the sellers use tax. It maintains the existing 8% simplified sellers use tax, but adds an additional 1.25% simplified sellers use tax that will be distributed to local boards of education. The bill also modifies the distribution of the proceeds from the simplified sellers use tax, with 50% going to the state's general fund and education trust fund, and the remaining 50% being distributed to municipalities and counties based on population. Additionally, the bill allows for monthly distributions of the tax proceeds to counties, municipalities, and local boards of education.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Pending House Ways and Means General Fund (on 02/04/2025)
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 |
| Fiscal Note - Introduced | https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2025RS/FiscalNotes/FN-KXHSAUU-1.pdf |
| BillText | https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2025RS/HB36-int.pdf |
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