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AL HB132

Bill

Official Source

Status

Introduced

2/7/2017

Primary Sponsor

Lynn Greer

Click for details

Origin

House of Representatives

Regular Session 2017

AI Summary

  • Moves the annual school items sales tax holiday from the first Friday in August to the third Friday in July, ending at midnight the following Sunday
  • Changes the timing to align with earlier school year start dates
  • Applies the tax exemption to covered items at both the state level and allows counties and municipalities to adopt the same exemption by resolution or ordinance
  • Requires counties or municipalities to adopt any local exemption at least 30 days prior to the third full weekend of July
  • Prohibits counties and municipalities from offering sales tax exemptions during any other period of the year
  • Takes effect immediately upon passage and approval by the Governor

Legislative Description

Sales tax holiday for school items, dates amended to July, Secs. 40-23-211, 40-23-213 am'd.

Sales and Use Tax

Last Action

Greer motion to Indefinitely Postpone adopted Voice Vote

3/15/2017

Committee Referrals

Ways and Means Education2/7/2017

Full Bill Text

No bill text available