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AL HB45
Bill
Status
2/7/2012
Primary Sponsor
John Knight
Click for details
AI Summary
HB45 Summary
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Proposes a constitutional amendment to repeal Amendment 225 (Section 211.04) of the Alabama Constitution of 1901.
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Exempts sales of food and over-the-counter drugs from state sales tax, effective September 1, 2012.
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Defines food using the federal Supplemental Nutrition Assistance Program definition under 7 U.S.C. §2011 et seq., with Legislature to provide new definition if federal program definition ceases to exist.
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Defines over-the-counter drugs as non-prescription medications with drug facts labels per 21 C.F.R. §201.66, excluding grooming and hygiene products like soaps, shampoo, toothpaste, mouthwash, antiperspirants, and sunscreen.
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Allows local governments to continue collecting local sales tax on food and over-the-counter drugs at current rates; amendment requires voter approval at next statewide 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sales tax on food removed, Amendment 225 (Section 211.04, Recompiled Constitution of Alabama of 1901, as amended), repealed, const.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
2/7/2012