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AL HB305

Bill

Official Source

Status

Introduced

2/24/2016

Primary Sponsor

John Knight

Click for details

Origin

House of Representatives

Regular Session 2016

AI Summary

  • Reduces state sales and use tax rate on food by one percentage point per year beginning September 1, 2016, phasing to zero by September 1, 2019
  • Sets tax rates at 3% (2016-2017), 2% (2017-2018), 1% (2018-2019), and 0% (2019 onward) on food as defined by the federal Supplemental Nutrition Assistance Program
  • Exempts local sales taxes from this provision, requiring local governments to continue collecting food sales taxes at existing local rates
  • Defines food using the federal definition in 7 U.S.C §2011 et seq., with Legislature required to establish a new definition if federal definition is eliminated
  • Takes effect immediately upon passage and approval by the Governor

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

2/24/2016

Committee Referrals

Ways and Means Education2/24/2016

Full Bill Text

No bill text available