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AL HB570

Bill

Status

Introduced

4/28/2015

Primary Sponsor

John Knight

Click for details

Origin

House of Representatives

Regular Session 2015

AI Summary

  • Reduce state sales and use tax on food by one percentage point per year starting September 1, 2015, phasing to complete exemption by September 1, 2018.

  • Set tax rates at 3% (Sept 1, 2015), 2% (Sept 1, 2016), 1% (Sept 1, 2017), and 0% (Sept 1, 2018) for food sales and use.

  • Define food using the federal Supplemental Nutrition Assistance Program definition under 7 U.S.C. §2011 et seq., with the Legislature providing a new definition if federal definition is discontinued.

  • Exclude local sales taxes from this exemption, allowing local governments to continue collecting sales taxes on food at existing rates.

  • Become effective immediately upon passage and Governor approval.

Legislative Description

Sales and use tax on food, phase out over a four-year period

Taxation

Last Action

Read for the first time and referred to the House of Representatives committee on Ways and Means Education

4/28/2015

Committee Referrals

Ways and Means Education4/28/2015

Full Bill Text

No bill text available