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AL HB174

Bill

Status

Introduced

1/18/2022

Primary Sponsor

Mike Holmes

Click for details

Origin

House of Representatives

Regular Session 2022

AI Summary

  • Exempts sales of food from Alabama state sales and use taxes beginning September 1, 2022.

  • Defines "food" using the federal Supplemental Nutrition Assistance Program definition in 7 U.S.C §2011 et seq., regardless of where or how food is sold.

  • Local governments continue to collect local sales taxes on food at existing rates.

  • Legislature must provide a new statutory definition of food if the federal program definition ceases to exist.

  • Act becomes effective immediately upon passage and approval by the Governor.

Legislative Description

Sales and use tax on food, exempt from, beginning September 1, 2022.

Taxation

Last Action

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

1/18/2022

Committee Referrals

Ways and Means Education1/18/2022

Full Bill Text

No bill text available