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AL HB442
Bill
Status
2/23/2021
Primary Sponsor
Mary Moore
Click for details
AI Summary
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Reduces state sales and use tax on food by one percentage point annually beginning October 1, 2021, through a four-part schedule: 3% (2021), 2% (2022), 1% (2023), and 0% (2025)
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Defines "food" as items eligible under the federal Supplemental Nutrition Assistance Program, regardless of where or how sold
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Completely exempts food from state sales and use taxes beginning October 1, 2025
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Legislature notes that sales tax on food places a burden on all taxpayers, especially low-income residents
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Act becomes effective on the first day of the third month following passage and gubernatorial approval
Legislative Description
Taxation, sales and use tax on food phased out, exempt beginning October 1, 2025, counties and municipalities prohibited from increasing sales tax on food
Taxation
Last Action
Read for the first time and referred to the House of Representatives committee on Ways and Means Education
2/23/2021