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AL SB56

Bill

Status

Introduced

2/7/2012

Primary Sponsor

Paul Sanford

Click for details

Origin

Senate

Regular Session 2012

AI Summary

SB56 Summary

  • Recognizes gold and silver coin issued by the federal government as legal tender in Alabama.

  • Exempts the exchange of federally-issued gold and silver coin from state sales and use taxes.

  • Prohibits any person from compelling another person to tender or accept federally-issued gold and silver coin.

  • Provides a nonrefundable tax credit equal to 5 percent of capital gains from exchanges of federally-issued gold or silver coin for taxable years beginning January 1, 2012 and thereafter.

  • Becomes effective January 1, 2012.

Legislative Description

Gold and silver coins issued by federal government, legal tender in Alabama, sales and use tax liability for exchange of coins exempted from state tax, Legal Tender Act

Taxation

Last Action

Indefinitely Postponed

5/9/2012

Committee Referrals

Finance and Taxation Education2/7/2012

Full Bill Text

No bill text available