Loading chat...
AL HB131
Bill
Status
2/4/2020
Primary Sponsor
Andrew Sorrell
Click for details
AI Summary
-
Phases out state sales and use taxes on food over a 20-year period beginning September 1, 2021, reducing the tax rate by 0.2 percentage points annually.
-
Establishes a graduated reduction schedule from 3.8% tax rate on September 1, 2021, declining to 0.2% by September 1, 2039.
-
Makes food sales completely exempt from state sales and use taxes beginning September 1, 2040.
-
Defines "food" as items eligible under the federal Supplemental Nutrition Assistance Program, regardless of sales method or location.
-
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
2/4/2020