SB24 Alabama 2015 1st Special Session
Bill Summary
Under current law, all persons or companies which are exempt from the payment of Alabama sales, use, and lodgings taxes are not required to obtain a certificate of exemption
This bill would require all persons or companies that are exempt from the payment of Alabama sales, use, and lodgings taxes, other than governmental entities, to annually obtain a certificate of exemption from the Department of Revenue
In addition, this bill would require certain persons or companies exempt from the payment of Alabama sales, use, and lodgings taxes to file reports with the Department of Revenue providing information regarding exempt transactions
To require all persons or companies exempt from the payment of sales, use, and lodgings taxes, other than governmental entities, to annually obtain a certificate of exemption from the Department of Revenue; to require persons or companies exempt from the payment of sales, use, and lodgings taxes to file information reports with the Department of Revenue; to provide penalties for noncompliance; to require the Department of Revenue to promulgate rules; and to provide effective dates.
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| August 11, 2015 | S | Assigned Act No. 2015-534. |
| August 11, 2015 | H | Signature Requested |
| August 11, 2015 | S | Enrolled |
| August 11, 2015 | S | Passed Second House |
| August 11, 2015 | H | Motion to Read a Third Time and Pass adopted Roll Call 52 |
| August 11, 2015 | H | Knight motion to Carry Over 12 hours lost Roll Call 51 |
| August 11, 2015 | H | Boyd motion to Carry Over Until Specified Time lost Roll Call 50 |
| August 11, 2015 | H | Boyd motion to Miscellaneous adopted Voice Vote |
| August 11, 2015 | H | Greer motion to withdraw his motion to table offered |
| August 11, 2015 | H | Greer motion to Table offered |
| August 11, 2015 | H | Boyd motion to Carry Over Temporarily pending |
| August 11, 2015 | H | Greer motion to Table adopted Roll Call 49 |
| August 11, 2015 | H | Knight Amendment Offered |
| August 11, 2015 | H | Greer motion to withdraw his motion adopted Voice Vote |
| August 11, 2015 | H | Greer motion to Carry Over Temporarily pending |
| August 11, 2015 | H | Greer motion to Table adopted Roll Call |
| August 11, 2015 | H | Greer motion to Table adopted Roll Call |
| August 11, 2015 | H | Greer motion to withdraw his motion adopted Voice Vote |
| August 11, 2015 | H | Third Reading Passed |
| August 6, 2015 | H | Read for the second time and placed on the calendar |
| August 5, 2015 | S | Engrossed |
| August 5, 2015 | H | Read for the first time and referred to the House of Representatives committee on Ways and Means General Fund |
| August 5, 2015 | S | Motion to Read a Third Time and Pass adopted Roll Call 35 |
| August 5, 2015 | S | Pittman motion to Adopt adopted Roll Call 34 |
| August 5, 2015 | S | Pittman Amendment Offered |
| August 5, 2015 | S | Third Reading Passed |
| August 5, 2015 | S | Pittman motion to Carry Over to the Call of the Chair adopted Voice Vote |
| August 5, 2015 | S | Third Reading Carried Over to Call of the Chair |
| August 4, 2015 | S | Read for the second time and placed on the calendar |
| August 3, 2015 | S | Read for the first time and referred to the Senate committee on Finance and Taxation Education |
Bill Calendar
| Type | Date | Location | Description |
|---|---|---|---|
| Hearing | August 6, 2015 | Room 617 Revised 10:20 a.m. at 11:00 | House W&MGF Hearing |
| Hearing | August 6, 2015 | Room 617 at 11:00 | House W&MGF Hearing |
| Hearing | August 4, 2015 | Room 727 at 10:00 | Senate F&TE Hearing |
Bill Text
Bill Votes
Bill Documents
| Type | Link |
|---|---|
| Bill Text | SB24 Alabama 2015 1st Special Session - Introduced |