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AL SB279
Bill
Status
2/28/2013
Primary Sponsor
Gerald Dial
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AI Summary
SB279 Summary
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Increase state sales and use tax general rate in four steps: 4.25% (September 1, 2013), 4.5% (September 1, 2014), 4.75% (September 1, 2015), and 5% (September 1, 2016).
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Phase out sales and use tax on food over four years by reducing the rate one percentage point annually beginning September 1, 2013, resulting in 3%, 2%, 1%, and 0% rates respectively.
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Define food using federal Supplemental Nutrition Assistance Program standards, with Legislature required to provide new definition if federal definition no longer exists.
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Legislature required to review results during 2017 Regular Session and make necessary adjustments to ensure the act is revenue neutral.
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Act becomes effective on the first day of the third month following passage and gubernatorial approval.
Legislative Description
State sales and use tax increased, phase-in period, sales and use tax on food phased out, exempt by 2007, counties and municipalities prohibited from increasing sales tax on food, Secs. 40-23-2, 40-23-61 am'd.
Taxation
Last Action
Indefinitely Postponed
5/7/2013