Alabama House Bill 396 (Prior Session Legislation)

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Spectrum: Partisan Bill (Republican 1-0)
Status: Introduced on April 27 2023 - 25% progression, died in committee
Action: 2023-04-27 - Introduced and Referred to House Ways and Means Education
Pending: House Ways and Means Education Committee
Text: Latest bill text (Introduced) [PDF]

To amend Sections 40-23-1 and 40-23-4, as last amended by Act 2022-291, Act 2022-293, Act 2022-373, and Act 2022-199, 2022 Regular Session, Code of Alabama 1975, related to sales taxes; to define food and exempt sales of food from state sales and use taxes; to establish the local sales tax rate on food for purposes of county and municipal sales and use taxes as the existing general or retail local sales tax rate; and to allow a local governing body to reduce the local sales tax rate or exempt food from local sales and use taxes.

To amend Sections 40-23-1 and 40-23-4, as last amended by Act 2022-291, Act 2022-293, Act 2022-373, and Act 2022-199, 2022 Regular Session, Code of Alabama 1975, related to sales taxes; to define food and exempt sales of food from state sales and use taxes; to establish the local sales tax rate on food for purposes of county and municipal sales and use taxes as the existing general or retail local sales tax rate; and to allow a local governing body to reduce the local sales tax rate or exempt food from local sales and use taxes.

Rep. Arnold Mooney [R]

Date	Chamber	Action
2023-04-27	House	Introduced and Referred to House Ways and Means Education
2023-04-27	House	Read First Time in House of Origin

Type	Source
Summary	https://alison.legislature.state.al.us/bill-search
Text	https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2023RS/HB396-int.pdf