SB 177 Alabama Senate · 2023 Regular Session

Relating to sales taxes; to amend Section 40-23-1, as last amended by Acts 2022-199 and 2022-291, 2022 Regular Session, Code of Alabama 1975, Section 40-23-2, as last amended by Act 2022-346, 2022 Regular Session, Code of Alabama 1975, Section 40-23-60, as last amended by Act 2022-199, 2022 Regular Session, Code of Alabama 1975, and Section 40-23-61, Code of Alabama 1975; to define "food" and begin phasing-out 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 authorize a county and municipality to reduce the sales and use tax rate or exempt food from local sales and use taxes.

Summary
Taxation and revenue, food defined for sales and use tax purposes, tax rate established and phased-out, local governments authorized to reduce or eliminate sales and use tax rate on food
Bill status introduced 1 of 4 stages cleared
Introduction
Apr 2023
Committee Review
Floor Vote
Governor
Introduced Apr 5, 2023 Last action Apr 5, 2023
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Full legislative history

Actions timeline

Total actions
2
Key actions
0
Committee
0
Apr 5, 2023
Introduced
Introduced and Referred (Finance and Taxation Education)
upper
1 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of Arthur Orr
Arthur Orr
RRepublican
AL
3