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AL HB553
Bill
Status
4/23/2015
Primary Sponsor
Ken Johnson
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AI Summary
HB553 Summary
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Discontinues administrative discounts for suppliers and permissive suppliers on aviation gasoline tax, gasoline tax, motor fuels (diesel) tax, and motor carrier fuel tax effective October 1, 2015.
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Eliminates the 0.4% discount for licensed distributors and importers who timely pay motor fuel taxes to suppliers or permissive suppliers, effective October 1, 2015.
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Removes the 3% sales tax discount and all related discounts on contractors' gross receipts and use tax for timely filers, effective October 1, 2015.
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Eliminates the 7.5% discount on tobacco tax stamp purchases for qualified wholesalers and jobbers, effective October 1, 2015.
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Discontinues lodgings tax discounts for qualifying vendors, effective October 1, 2015; bill becomes effective immediately upon passage and approval by the Governor.
Legislative Description
Taxation, discontinuing sales, use, and lodging tax discounts on sales of motor fuels, tobacco, and lodgings effective October 1, 2015, Secs. 40-17-340, 40-17-341, 40-17-343, 40-23-36, 40-23-77, 40-25-5, 40-26-21 am'd.
Taxation
Last Action
Read for the first time and referred to the House of Representatives committee on Ways and Means Education
4/23/2015