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AL HB480
Bill
Status
4/7/2011
Primary Sponsor
John Knight
Click for details
AI Summary
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Proposes a constitutional amendment to repeal Amendment 225 of the Alabama Constitution (Section 211.04) and exempt sales of food and over-the-counter drugs from state sales tax, effective September 1, 2012.
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Defines food as food eligible under the federal Supplemental Nutrition Assistance Program (7 U.S.C. §2011, et seq.), with the Legislature authorized to provide a new definition if the federal program definition is eliminated.
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Defines over-the-counter drugs as non-prescription drugs with labels meeting federal requirements (21 C.F.R. §201.66), excluding grooming and hygiene products such as soaps, shampoo, toothpaste, and sunscreen.
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Local governments retain authority to levy sales taxes on food and over-the-counter drugs at the same rate as the local portion of retail sales tax.
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Amendment requires approval by a majority of qualified electors voting at the next statewide primary, general, or special election.
Legislative Description
State income tax, federal deduction limited for individual taxpayers, state sales tax on food removed, Amendment 225 (Section 211.04, Recompiled Constitution of Alabama of 1901, as amended), repealed, const. amend.
Constitutional Amendments
Last Action
Read for the first time and referred to the House of Representatives committee on Ways and Means Education
4/7/2011