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AL HB470
Bill
Status
4/18/2019
Primary Sponsor
Mary Moore
Click for details
AI Summary
HB 470 Summary
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Reduces state sales and use tax on food by one percentage point over four phases beginning September 1, 2019.
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Sets tax rates at 3% effective September 1, 2019; 2% effective September 1, 2020; 1% effective September 1, 2021; and 0% (full exemption) effective September 1, 2023.
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Defines "food" using the federal Supplemental Nutrition Assistance Program definition under 7 U.S.C §2011, et seq., with legislature providing alternative definition if federal definition is discontinued.
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Applies to state sales tax under Section 40-23-2 and use tax under Section 40-23-61 of Alabama Code.
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Becomes effective on the first day of the third month following passage and gubernatorial approval.
Legislative Description
State sales and use tax increased, phase-in period, sales and use tax on food phased out, exempt by 2007, counties and municipalities prohibited from increasing sales tax on food, Secs. 40-23-2, 40-23-61 am'd.
Taxation
Last Action
Read for the first time and referred to the House of Representatives committee on Ways and Means Education
4/18/2019