AL HB153

Creates the Alabama Sales, Use, and Lease Tax Simplification Task Force to study streamlining and simplifying the administration and remittance of sales, use, and lease taxes.

Task force membership includes 12 member categories totaling approximately 22 members: the Directors of Finance and Revenue, two tax law attorneys, six business executives (three each appointed by House Speaker and Senate President Pro Tempore in categories for small, medium, and large businesses), four legislators, two at-large citizens, and representatives from the Alabama League of Municipalities, Association of County Commissions, Association of Alabama Tax Administrators, and Business Council of Alabama.

Members must be appointed within 30 days of passage, with the first meeting held within 60 days; task force shall elect a chair and vice-chair at the first meeting and conduct meetings subject to the Alabama Open Meetings Act.

Task force must submit a written report of findings and recommendations to the Speaker and President Pro Tempore by the third legislative day of the 2013 Regular Session, after which the task force dissolves.

Total expenses for the task force are capped at $1,000; legislative members receive regular compensation and travel reimbursement while non-legislative members are reimbursed per their respective agencies' policies.