SB314 Alabama 2014 Session
In Committee
Bill Summary
Sponsors
Session
Regular Session 2014
Title
Taxation, exempt certain advertisers from use tax, Sec. 40-23-62.1 added
Description
Under existing law, an advertising agency may be subject to taxation for printed material stored, used, or consumed in this state purchased from a printer who is located out of this state
This bill would provide for clarification of the liability of advertisers in the state for use tax on printed materials purchased from out-of-state printers in cases where the advertiser does not have control over the individual recipients of the materials
To add Section 40-23-62.1, Code of Alabama 1975, to clarify that advertisers in this state are exempt from use tax on certain materials purchased from out-of-state printers in cases where the advertiser does not have control over the individual recipients of the materials.
Subjects
Taxation
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| April 1, 2014 | S | Indefinitely Postponed |
| February 20, 2014 | S | Read for the second time and placed on the calendar |
| February 4, 2014 | S | Read for the first time and referred to the Senate committee on Finance and Taxation General Fund |
Bill Text
Bill Documents
| Type | Link |
|---|---|
| Bill Text | SB314 Alabama 2014 Session - Introduced |