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AL HB205

Bill

Official Source

Status

Introduced

2/6/2025

Primary Sponsor

Kerry Underwood

Click for details

Origin

House of Representatives

2025 Regular Session

AI Summary

  • Amends Section 40-23-62 of the Code of Alabama 1975 to update use tax exemptions to align with sales tax exemptions
  • Replaces references to specific sections (40-23-4(a) and 40-23-4.1) with a broader reference to "Article 1, Division 1" to incorporate all sales tax exemptions by reference
  • Maintains existing use tax exemptions for property on which sales tax was paid, nonresident property brought into the state, and religious magazines and publications
  • Ensures recently enacted sales and use tax exemptions are automatically included in the use tax statute without requiring separate legislative action
  • Becomes effective July 1, 2025

Legislative Description

Sales and use taxes, technical edits to align exemptions

Taxation & Revenue

Last Action

Read for the Second Time and placed on the Calendar

4/3/2025

Committee Referrals

Finance and Taxation Education2/25/2025
Ways and Means Education2/6/2025

Full Bill Text

No bill text available