Alabama House Bill 440 (Prior Session Legislation)

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Sponsorship: Partisan Bill (Republican 1)
Status: Introduced on May 4 2023 - 25% progression, died in committee
Action: 2023-05-04 - Introduced and Referred to House Ways and Means Education
Pending: House Ways and Means Education Committee
Text: Latest bill text (Introduced) [PDF]

Relating to taxation and revenue; to provide for the Department of Revenue to grant certificates of exemption from sales and use taxes to contractors and subcontractors licensed by the State Licensing Board for General Contractors for the purchase of building materials and construction materials to be used in the construction of a building or other project for an entity statutorily exempt from paying sales and use taxes; and to provide for accounting for purchases and enforcement for violations.

Relating to taxation and revenue; to provide for the Department of Revenue to grant certificates of exemption from sales and use taxes to contractors and subcontractors licensed by the State Licensing Board for General Contractors for the purchase of building materials and construction materials to be used in the construction of a building or other project for an entity statutorily exempt from paying sales and use taxes; and to provide for accounting for purchases and enforcement for violations.

Rep. Joe Lovvorn [R]

Date	Chamber	Action
2023-05-04	House	Introduced and Referred to House Ways and Means Education
2023-05-04	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/HB440-int.pdf
Supplement	https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2023RS/FiscalNotes/FN-X9G1Z7-1.pdf