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AL HB202
Bill
Status
2/7/2013
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 food and over-the-counter drugs from state sales tax effective September 1, 2013.
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Defines food as food under the federal Supplemental Nutrition Assistance Program (7 U.S.C. §2011, et seq.), with the Legislature to provide a new definition if the federal program definition no longer exists.
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Defines over-the-counter drugs as non-prescription drugs with labeling required by 21 C.F.R. §201.66, but excludes grooming and hygiene products such as soaps, shampoo, toothpaste, mouthwash, antiperspirants, and sun tan lotions and screens.
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Allows local governments to continue collecting sales taxes on food and over-the-counter drugs at the same rates used for the local portion of retail sales tax.
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Requires the election to be held at the next statewide primary, general, or special election in accordance with Constitutional Sections 284 and 285.
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sales tax on food removed, Amendment 225 (Section 211.04, Recompiled Constitution of Alabama of 1901, as amended), repealed, const.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
2/7/2013