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AL HB621
Bill
Status
5/15/2019
Primary Sponsor
Chris Pringle
Click for details
AI Summary
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Exempts sales of food from Alabama state sales and use taxes beginning September 1, 2020.
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Defines "food" as food packages meeting the federal Special Supplemental Nutrition Program for Women, Infants and Children (WIC) definition under 7 C.F.R §246.10, regardless of where or how the food is sold.
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Exemption applies to gross receipts from the sale or use of food for all taxable periods on and after September 1, 2020.
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Requires the Legislature to provide a new statutory definition of food if the federal WIC definition ceases to exist.
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Act 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
5/15/2019