Bill 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.

Sponsorship: Partisan Bill (Republican 1)

Status: (Passed) 2023-06-02 - Enacted [HB479 Detail]

---

Bill Drafts

Revision	Date	Format	Source	View
Enrolled	2023-06-01	PDF	Link	View
Introduced	2023-05-16	PDF	Link	View
Engrossed	Not Avail	PDF	Link	View

Amendments

Amendment	Date	Disposition	Format	Source	View
Senate Adopt	2023-06-01	Proposed	PDF	Link	View
House Table	2023-05-25	Proposed	PDF	Link	View
House AMD/SUB	2023-05-25	Proposed	PDF	Link	View
House Ways and Means Education AMD/SUB	2023-05-24	Proposed	PDF	Link	View
House Ways and Means Education AMD/SUB	2023-05-23	Proposed	PDF	Link	View
House Ways and Means Education AMD/SUB	2023-05-23	Proposed	PDF	Link	View

Supplemental Documents

Title	Description	Date	Format	Source	View
Fiscal Note	As Introduced	Not Avail	PDF	Link	View
Fiscal Note	As Passed First Chamber Committee	Not Avail	PDF	Link	View
Fiscal Note	As Passed First Chamber	Not Avail	PDF	Link	View