SB235 Alabama 2017 Session
In Committee
Bill Summary
Sponsors
Session
Regular Session 2017
Title
Sales and use tax, exemptions under sales tax and use tax standardized, sales of photographs and commissioned portraits exempt as a service, Secs. 40-23-4, 40-23-62 am'd.
Description
Under current law, sales tax exemptions and use tax exemptions are not consistent with each other. This bill standardizes sales and use tax exemptions in order to provide uniformity for taxpayers by aligning current exemptions and incorporating certain sales tax exemptions into the use tax law. This bill provides further for the sales of photographs and commissioned portraits
To amend Sections 40-23-4, Code of Alabama 1975, to provide an exemption for gross receipts occurring from the services provided by photographers and commissioned portrait artists; and to amend Section 40-23-62, Code of Alabama 1975; relating to exemptions from use tax.
Subjects
Taxation
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| February 23, 2017 | 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 | SB235 Alabama 2017 Session - Introduced |