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AL HB417

Bill

Status

Introduced

3/10/2020

Primary Sponsor

Dexter Grimsley

Click for details

Origin

House of Representatives

Regular Session 2020

AI Summary

HB417 Summary

  • Amends Section 40-23-4 of Alabama Code to exempt gross proceeds from sales of insecticides, medicine, and prepared dog food from sales and use taxes when purchased by dog vendors.

  • Defines "dog vendor" as any person, business, or entity whose primary business is to sell, adopt, or transfer ownership of dogs, provided they collect sales tax on retail sales, transfers, or adoptions of dogs.

  • Prepared dog and cat food remains non-exempt unless purchased by a dog vendor as defined in the bill.

  • Becomes effective on the first day of the third month following passage and approval by the Governor.

Legislative Description

Sales and use tax, dog sellers, gross proceeds of insecticides, and medicine used for agricultural purposes or by dog vendor and dog food used by dog vendor whose principal business is selling dogs, Act 2019-444, 2019 Reg. Sess., am'd; Sec. 40-23-4 am'd.

Taxation

Last Action

Read for the first time and referred to the House of Representatives committee on Ways and Means Education

3/10/2020

Committee Referrals

Ways and Means Education3/10/2020

Full Bill Text

No bill text available