AL HB479 | 2023 | Regular Session
Status
Completed Legislative Action
Spectrum: Partisan Bill (Republican 1-0)
Status: Passed on June 2 2023 - 100% progression
Action: 2023-06-02 - Enacted
Text: Latest bill text (Enrolled) [PDF]
Spectrum: Partisan Bill (Republican 1-0)
Status: Passed on June 2 2023 - 100% progression
Action: 2023-06-02 - Enacted
Text: Latest bill text (Enrolled) [PDF]
Summary
Relating to sales and use taxes; to amend Sections 40-23-1, 40-23-2, 40-23-60, and 40-23-61, Code of Alabama 1975, to define "food" and begin reducing the state sales and use tax on food on September 1, 2023; to require certain growth targets in the Education Trust Fund for future sales tax reductions on food; to establish the sales and use tax rate on food for purposes of county and municipal sales and use taxes as the existing general or retail sales and use tax rate; and to provide for the levy of sales and use tax on food by counties and municipalities.
Title
Relating to sales and use taxes; to amend Sections 40-23-1, 40-23-2, 40-23-60, and 40-23-61, Code of Alabama 1975, to define "food" and begin reducing the state sales and use tax on food on September 1, 2023; to require certain growth targets in the Education Trust Fund for future sales tax reductions on food; to establish the sales and use tax rate on food for purposes of county and municipal sales and use taxes as the existing general or retail sales and use tax rate; and to provide for the levy of sales and use tax on food by counties and municipalities.
Sponsors
Roll Calls
2023-06-01 - Senate - Read A Third Time And Passed As Amended (Y: 31 N: 0 NV: 0 Abs: 4) [PASS]
2023-06-01 - Senate - Adopt FRPPDD-1 (Y: 31 N: 0 NV: 0 Abs: 4) [PASS]
2023-06-01 - House - Concur In and Adopt (Y: 103 N: 0 NV: 0 Abs: 1) [PASS]
2023-05-25 - House - Read a Third Time and Pass as Amended (Y: 103 N: 0 NV: 0 Abs: 2) [PASS]
2023-05-25 - House - Table X3QBZZ-1 (Y: 91 N: 4 NV: 4 Abs: 6) [PASS]
2023-05-25 - House - Adopt Q8NP45-1 (Y: 103 N: 0 NV: 0 Abs: 2) [PASS]
2023-06-01 - Senate - Adopt FRPPDD-1 (Y: 31 N: 0 NV: 0 Abs: 4) [PASS]
2023-06-01 - House - Concur In and Adopt (Y: 103 N: 0 NV: 0 Abs: 1) [PASS]
2023-05-25 - House - Read a Third Time and Pass as Amended (Y: 103 N: 0 NV: 0 Abs: 2) [PASS]
2023-05-25 - House - Table X3QBZZ-1 (Y: 91 N: 4 NV: 4 Abs: 6) [PASS]
2023-05-25 - House - Adopt Q8NP45-1 (Y: 103 N: 0 NV: 0 Abs: 2) [PASS]
History
| Date | Chamber | Action |
|---|---|---|
| 2023-06-02 | House | Enacted |
| 2023-06-02 | House | Enrolled |
| 2023-06-01 | House | Enrolled |
| 2023-06-01 | House | Concur In and Adopt |
| 2023-06-01 | Senate | Read A Third Time And Passed As Amended |
| 2023-06-01 | Senate | Adopt FRPPDD-1 |
| 2023-06-01 | Senate | On Third Reading in Second House |
| 2023-05-31 | Senate | Read Second Time in Second House |
| 2023-05-31 | Senate | Reported Out of Committee in Second House |
| 2023-05-31 | Senate | Reported Favorably from Senate Finance and Taxation Education |
| 2023-05-26 | Senate | Referred to Committee to Senate Finance and Taxation Education |
| 2023-05-26 | House | Read First Time in Second House |
| 2023-05-25 | House | Read a Third Time and Pass as Amended |
| 2023-05-25 | House | Amendment Withdrawn |
| 2023-05-25 | House | Table X3QBZZ-1 |
| 2023-05-25 | House | Adopt Q8NP45-1 |
| 2023-05-25 | House | On Third Reading in House of Origin |
| 2023-05-25 | House | AMD/SUB 1YKDZ3-1 |
| 2023-05-24 | House | Read Second Time in House of Origin |
| 2023-05-24 | House | Reported Out of Committee in House of Origin |
| 2023-05-24 | House | Reported Favorably from House Ways and Means Education |
| 2023-05-24 | House | Amendment/Substitute by House Ways and Means Education Q8NP45-1 |
| 2023-05-23 | House | Amendment/Substitute by House Ways and Means Education TSFX19-1 |
| 2023-05-23 | House | Amendment/Substitute by House Ways and Means Education 6FM633-1 |
| 2023-05-16 | House | Introduced and Referred to House Ways and Means Education |
| 2023-05-16 | House | Read First Time in House of Origin |
