HB15 Alabama 2023 Session

Under existing law, the state and many counties and municipalities impose sales or use taxes upon certain persons, firms, or corporations. Sales and use taxes levied by counties and municipalities are collected and administered in the same manner as the state sales and use taxes, except for the tax rate

Items subject to the sales and use tax levied by the state are generally subject to local sales and use taxes. Counties and municipalities do not have the authority to establish a reduced sales tax rate for individual items or exempt items from local sales and use tax. This bill would authorize the governing body of a municipality to reduce or eliminate its local sales and use tax rate on food

Relating to any municipality; to authorize the governing body of a municipality to reduce or eliminate its local sales and use tax rate on food; and to provide an effective date. HB15 INTRODUCED