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AL SB36

AL SB36
Local sales and use taxes, municipal sales and use taxes collected from nonresident Alabama taxpayers refunded


summary

Introduced
01/13/2026
In Committee
01/13/2026
Crossed Over
Passed
Dead

Introduced Session

2026 Regular Session

Bill Summary

Local sales and use taxes, municipal sales and use taxes collected from nonresident Alabama taxpayers refunded

AI Summary

This bill allows Alabama taxpayers who have paid municipal sales and use taxes to a city other than their place of residence to request a refund from that municipality once per year, provided they can document the taxes paid and prove their residency. The municipality will have 90 days from receiving a properly documented refund request to issue the refund, after which interest will begin to accrue on any outstanding amount. This new provision is set to take effect on October 1, 2026.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Senate Finance and Taxation General Fund Hearing (11:00:00 2/11/2026 Finance and Taxation) (on 02/11/2026)

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