Bill Title: 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.

Sponsorship: Partisan Bill (Republican 1)

Status: (Introduced - Dead) 2023-04-27 - Introduced and Referred to House Ways and Means Education [HB396 Detail]

Text: Latest bill text (Introduced) [PDF]

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