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AL HB318
Bill
Status
4/2/2019
Primary Sponsor
Roderick Scott
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AI Summary
HB318 Summary
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Clarifies that eligible sellers in the simplified sellers use tax program must not have physical presence in Alabama and are not required to collect state and local sales/use taxes, including marketplace facilitators and their sellers.
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Establishes that sellers with physical locations in Alabama or in-state sellers not participating in the simplified program must collect and remit full state, county, and municipal sales or use taxes at the point of delivery.
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Requires the Department of Revenue to calculate by December 31, 2019, a combined rate equal to the state rate plus average county and municipal rates, rounded to the nearest one percent.
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Effective October 1, 2020, requires sellers in the simplified program to collect an additional local rate adjustment (not exceeding one percentage point) equal to any excess of the combined rate over the 8 percent simplified rate, with proceeds distributed to localities.
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Becomes effective October 1, 2019, and repeals Section 40-23-190 of the Alabama Code.
Legislative Description
Relating to simplified sellers use tax; to modify certain definitions; to clarify when certain taxes can or cannot be remitted; and to provide for adjustments to simplified sellers use tax. Amended code sections: 40-23-191, 40-23-192, 40-23-193, 40-23-195, 40-23-199.2
Sales and Use Tax
Last Action
Read for the first time and referred to the House of Representatives committee on Ways and Means General Fund
4/2/2019