HB 479

  • Alabama House Bill
  • 2023 Regular Session
  • Introduced in House May 16, 2023
  • Passed House May 25, 2023
  • Senate
  • Became Law Jun 15, 2023

Relating to sales and use taxes; to amend Sections 40-23-1, 40-23-2, 40-23-60, and 40-23-61, Code of Alabama 1975, to define "food" and begin reducing the state sales and use tax on food on September 1, 2023; to require certain growth targets in the Education Trust Fund for future sales tax reductions on food; to establish the sales and use tax rate on food for purposes of county and municipal sales and use taxes as the existing general or retail sales and use tax rate; and to provide for the levy of sales and use tax on food by counties and municipalities.

Bill Subjects

Taxation And Revenue

Abstract

Taxation and revenue, food defined for sales and use tax purposes, tax rate established and reduced, local governments authorized to reduce sales and use tax rate on food

Bill Sponsors (1)

Votes


Actions


Jun 15, 2023

Office of the Governor

Enacted as 2023-554

Jun 02, 2023

House

Enrolled

Jun 01, 2023

House

Concur In and Adopt

Senate

Read A Third Time And Passed As Amended

Senate

Adopt

Senate

On Third Reading in Second House

House

Enrolled

May 31, 2023

Senate

Reported Out of Committee in Second House

Senate

Reported Favorably (Finance and Taxation Education)

Senate

Read Second Time in Second House

May 26, 2023

House

Read First Time in Second House

Senate

Referred to Committee (Finance and Taxation Education)

May 25, 2023

House

Amendment Withdrawn

House

Table

House

Adopt

House

On Third Reading in House of Origin

House

AMD/SUB

House

Read a Third Time and Pass as Amended

May 24, 2023

House

Reported Out of Committee in House of Origin

House

Reported Favorably (Ways and Means Education)

House

AMD/SUB (Ways and Means Education)

House

Read Second Time in House of Origin

May 23, 2023

House

AMD/SUB (Ways and Means Education)

House

AMD/SUB (Ways and Means Education)

May 16, 2023

House

Introduced and Referred (Ways and Means Education)

House

Read First Time in House of Origin

Bill Text

Bill Text Versions Format
Introduced PDF
Engrossed PDF
Enrolled PDF
Amendment FRPPDD-1 PDF
Amendment X3QBZZ-1 PDF
Amendment Q8NP45-1 PDF
Amendment 1YKDZ3-1 PDF
Ways and Means Education Amendment TSFX19-1 PDF
Ways and Means Education Amendment 6FM633-1 PDF
Act 2023-554 PDF

Related Documents

Document Format
Fiscal Note: As Introduced PDF
Fiscal Note: As Passed First Chamber Committee PDF
Fiscal Note: As Passed First Chamber PDF

Sources

Data on Open States is updated periodically throughout the day from the official website of the Alabama Legislature.

If you notice any inconsistencies with these official sources, feel free to file an issue.