SB 292

  • Alabama Senate Bill
  • 2023 Regular Session
  • Introduced in Senate May 03, 2023
  • Passed Senate May 16, 2023
  • Passed House May 31, 2023
  • Became Law Jun 14, 2023

Relating to taxation and revenue; to provide for the Department of Revenue to grant certificates of exemption from sales and use taxes to contractors and subcontractors licensed by the State Licensing Board for General Contractors for the purchase of building materials and construction materials to be used in the construction of a building or other project for an entity statutorily exempt from paying sales and use taxes; and to provide for accounting for purchases and enforcement for violations.

Bill Subjects

Taxation And Revenue

Abstract

Taxation and revenue; certificates of exemption from sales and use taxes, authorized to be issued to contractors and subcontractors for purchase of building materials and construction materials used in certain projects awarded by statutorily exempt entities

Bill Sponsors (1)

Votes


Actions


Jun 14, 2023

Office of the Governor

Enacted as 2023-526

May 31, 2023

House

Ready to Enroll

House

Read a Third Time and Pass

House

Read a Third Time and Pass

House

On Third Reading in Second House

Senate

Enrolled

May 17, 2023

House

Reported Out of Committee in Second House

House

Reported Favorably (Ways and Means Education)

House

Read Second Time in Second House

May 16, 2023

Senate

Read First Time in Second House

Senate

Read a Third Time and Pass

Senate

On Third Reading in House of Origin

House

Referred to Committee (Ways and Means Education)

May 11, 2023

Senate

Read Second Time in House of Origin

May 10, 2023

Senate

Reported Out of Committee in House of Origin

Senate

Reported Favorably (Fiscal Responsibility and Economic Development)

May 03, 2023

Senate

Introduced and Referred (Fiscal Responsibility and Economic Development)

Senate

Read First Time in House of Origin

Bill Text

Bill Text Versions Format
Introduced PDF
Enrolled PDF
Act 2023-526 PDF

Related Documents

Document Format
Fiscal Note: As Introduced 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.