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AL SB235
Bill
Status
2/23/2017
Primary Sponsor
Robert Ward
Click for details
AI Summary
SB235 Summary
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Standardizes sales tax and use tax exemptions in Alabama to provide uniformity and consistency for taxpayers by aligning existing exemptions.
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Exempts gross proceeds from services provided by photographers and commissioned portrait artists from sales tax; however, sales of photographs or portraits not merely incidental to services remain taxable.
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Incorporates existing sales tax exemptions into use tax law under Section 40-23-62 to create parity between the two tax types.
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Provides retroactive application to all open tax years for which assessments could be entered, with no refunds due for periods prior to the bill's effective date.
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Establishes an effective date of immediate implementation upon passage and gubernatorial approval.
Legislative Description
Sales and use tax, exemptions under sales tax and use tax standardized, sales of photographs and commissioned portraits exempt as a service, Secs. 40-23-4, 40-23-62 am'd.
Taxation
Last Action
Read for the first time and referred to the Senate committee on Finance and Taxation Education
2/23/2017