SB272 Alabama 2016 Session
Bill Summary
Under existing law, the state imposes sales or use taxes upon certain persons, firms, or corporations. Sales of certain items are taxed at a reduced rate. Sales of other items are exempt from the taxes
This bill would increase the state sales and use tax general rate to four and one-half percent on September 1, 2016 and to five percent on September 1, 2017
This bill would phase out the state sales and use taxes on food over a two-year period by reducing the rates by two percentage points per year beginning September 1, 2016
This bill would exempt sales of food from the sales and use taxes beginning September 1, 2017
To amend Sections 40-23-2 and 40-23-61, Code of Alabama 1975, to increase the state sales and use tax general rates to four and one-half percent on September 1, 2016 and five percent on September 1, 2017; to phase out the state sales and use taxes on food by reducing the rates by two percentage points per year beginning September 1, 2016; to exempt sales of food from the sales and use taxes beginning September 1, 2017.
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| February 18, 2016 | S | Read for the first time and referred to the Senate committee on Finance and Taxation Education |
Bill Text
Bill Documents
| Type | Link |
|---|---|
| Bill Text | SB272 Alabama 2016 Session - Introduced |