HB 440 Alabama House · 2023 Regular Session

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.

Summary
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 status introduced 1 of 4 stages cleared
Introduction
May 2023
Committee Review
Floor Vote
Governor
Introduced May 4, 2023 Last action May 4, 2023
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Full legislative history

Actions timeline

Total actions
2
Key actions
0
Committee
0
May 4, 2023
Introduced
Introduced and Referred (Ways and Means Education)
lower
1 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of Joe Lovvorn
Joe Lovvorn
RRepublican
AL
79