SB96 Alabama 2014 Session
Bill Summary
Certain items and organizations are exempted from sales and use taxes in the Code of Alabama 1975
This bill retroactively clarifies and confirms that the gross proceeds of sales of tangible personal property to, or the storage, use, or other consumption of tangible personal property by, private schools, colleges, and universities located in Alabama continue to be exempt from state and local sales and use tax, as provided in Act 371 of the 1959 Regular Session. Consistent with that act, this bill also retroactively clarifies and confirms that the exemption from sales and use taxes continues to apply to lunches sold to both public and private school children within school buildings
To amend Sections 40-23-4, as amended by Act 2013-200, 2013 Regular Session, and 40-23-62, as amended by Act 2013-196 and Act 2013-200 of the 2013 Regular Session, Code of Alabama 1975, to clarify and confirm that the gross proceeds of sales to or the storage, use, or other consumption of tangible personal property by private schools, colleges, and universities located in Alabama are exempt from state and local sales and use tax, as are lunches sold to school children of either public or private schools, while in school buildings; and to provide a retroactive effective date. However, no refunds shall be due or issued pursuant to this act with respect to those periods prior to the effective date of this act.
Bill Actions
Action Date | Chamber | Action |
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February 26, 2014 | H | Pending third reading on day 19 Favorable from Ways and Means Education |
February 26, 2014 | H | Read for the second time and placed on the calendar |
January 23, 2014 | H | Read for the first time and referred to the House of Representatives committee on Ways and Means Education |
January 23, 2014 | S | Motion to Read a Third Time and Pass adopted Roll Call 115 |
January 23, 2014 | S | Third Reading Passed |
January 15, 2014 | S | Read for the second time and placed on the calendar |
January 14, 2014 | S | Read for the first time and referred to the Senate committee on Finance and Taxation General Fund |
Bill Text
Bill Votes
Bill Documents
Type | Link |
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Bill Text | SB96 Alabama 2014 Session - Introduced |