To amend Sections 40-23-1 and 40-23-4, as last amended by Act 2022-291, Act 2022-293, Act 2022-373, and Act 2022-199, 2022 Regular Session, Code of Alabama 1975, related to sales taxes; to define food and exempt sales of food from state sales and use taxes; to establish the local sales tax rate on food for purposes of county and municipal sales and use taxes as the existing general or retail local sales tax rate; and to allow a local governing body to reduce the local sales tax rate or exempt food from local sales and use taxes.
Summary
Relating to sales and use tax; to define food; to exempt food from sale and use tax; to provide for local sale tax on food
Bill status
introduced
1 of 4 stages cleared
Introduction
Apr 2023
Committee Review
Floor Vote
Governor
Introduced Apr 27, 2023
Last action Apr 27, 2023
Floor votes
How they voted
No floor votes recorded yet.
Full legislative history
Actions timeline
Total actions
2
Key actions
0
Committee
0
Apr 27, 2023
Introduced
Introduced and Referred (Ways and Means Education)
lower
1 primary · 0 co-sponsors
Sponsors
Role
Legislator
Party
State
District
P
Arnold Mooney
RRepublican
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