HB52 Alabama 2014 Session
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Bill Summary
Sponsors
Session
Regular Session 2014
Title
Taxation, tax exemption for Class 1-5 municipalities cultural districts
Description
Under existing law, there is no sales tax exemption in Alabama for the sale of original works of art in a cultural district
This bill would provide a sales tax exemption for the sale of original works of art in any cultural district in a Class 1, Class 2, Class 3, Class 4, and Class 5 municipality, and any municipality with an incorporated arts council or main street program
Relating to Class 1, Class 2, Class 3, Class 4, and Class 5 municipalities and municipalities with an incorporated arts council or main street program; to provide a sales tax exemption for an original work of art sold in a cultural district and to authorize the Alabama State Council on the Arts to develop criteria for the establishment of the district.
Subjects
Taxation
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| March 18, 2014 | S | Pending third reading on day 26 Favorable from Governmental Affairs |
| March 18, 2014 | S | Read for the second time and placed on the calendar |
| March 13, 2014 | S | Read for the first time and referred to the Senate committee on Governmental Affairs |
| March 11, 2014 | H | Engrossed |
| March 11, 2014 | H | Motion to Read a Third Time and Pass adopted Roll Call 671 |
| March 11, 2014 | H | Motion to Adopt adopted Roll Call 670 |
| March 11, 2014 | H | Ways and Means Education Amendment Offered |
| March 11, 2014 | H | Third Reading Passed |
| February 26, 2014 | H | Read for the second time and placed on the calendar 1 amendment |
| January 14, 2014 | H | Read for the first time and referred to the House of Representatives committee on Ways and Means Education |
Bill Text
Bill Votes
Bill Documents
| Type | Link |
|---|---|
| Bill Text | HB52 Alabama 2014 Session - Engrossed |
| Bill Text | HB52 Alabama 2014 Session - Introduced |