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AL SB130
Bill
Status
1/9/2018
Primary Sponsor
Trip Pittman
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AI Summary
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Eliminates the affiliate restriction that previously disqualified eligible sellers from participating in the Simplified Use Tax Remittance Program if they acquired an affiliate with a sales and use tax filing obligation.
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Clarifies that certain sales of tangible personal property cannot be reported under the program and remain subject to sales tax, specifically sales that are sold or removed from a retail location in Alabama or delivered at a retail location in the state.
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Maintains the 8% simplified sellers use tax rate for eligible sellers participating in the program and requires electronic reporting by the 20th day of the following month.
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Defines an eligible seller as an individual or entity without physical presence in Alabama that is not otherwise required to collect and remit sales or use tax on sales delivered into the state.
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Becomes effective immediately upon passage and approval by the Governor.
Legislative Description
Taxation, Simplified Sellers Use Tax Program, affiliate restriction against participation eliminated, certain tangible personal property specified as subject to sales tax, Simplified Seller Use Tax Remittance Act, Secs. 40-23-191, 40-23-193 am'd.
Taxation
Last Action
Read for the first time and referred to the Senate committee on Finance and Taxation General Fund
1/9/2018