Bill
Bill > SB36
AL SB36
AL SB36Local sales and use taxes, municipal sales and use taxes collected from nonresident Alabama taxpayers refunded
summary
Introduced
01/13/2026
01/13/2026
In Committee
01/13/2026
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)
Official Document
bill text
bill summary
Loading...
bill summary
Loading...
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/2026RS/FiscalNotes/FN-EJKQXC2-1.pdf |
| BillText | https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/SB36-int.pdf |
Loading...