HB205INTRODUCED
Page 0
HB205
A52ZQQQ-1
By Representative Underwood
RFD: Ways and Means Education
First Read: 06-Feb-25
1
2
3
4
5 A52ZQQQ-1 01/28/2025 KHF (F)lg 2025-327
Page 1
First Read: 06-Feb-25
SYNOPSIS:
Under existing law, the state levies a sales or
use tax on purchases of tangible personal property
depending on the manner in which the tangible personal
property is acquired. The tax rates and exemptions for
both taxes are similar.
This bill would make a technical revision to the
use tax exemption statute to ensure that recently
enacted exemptions from sales and use taxes are
included in the statute and the exemptions for both
taxes continue to be similar.
A BILL
TO BE ENTITLED
AN ACT
Relating to use taxes; to amend Section 40-23-62, Code
of Alabama 1975, to make technical edits to ensure use tax
exemptions continue to be similar to sales tax exemptions.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. Section 40-23-62, Code of Alabama 1975, is
amended to read as follows:
"ยง40-23-62
The storage, use, or other consumption in this state of
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28 HB205 INTRODUCED
Page 2
The storage, use, or other consumption in this state of
the following tangible personal property is hereby
specifically exempted from the tax imposed by this article:
(1) Property, on which the sales tax imposed by the
provisions of Article 1 of this chapter is paid by the
consumer to a person licensed under the provisions of Article
1 of this chapter.
(2) Tangible personal property, not to be used in the
performance of a contract, brought into this state by a
nonresident thereof for his or her own storage, use, or
consumption while temporarily within this state.
(3) In addition to the exemptions provided in
subdivisions (1) and (2), all exemptions enumerated in
Sections 40-23-4(a) and 40-23-4.1 Article 1, Division 1, of
this chapter are incorporated by reference in this section.
(4) The storage, use, or other consumption in this
state of religious magazines and publications. For the purpose
of this subdivision the words "religious magazines and
publications" shall be construed to mean printed or
illustrated lessons, notes and explanations distributed by
churches or other religious organizations free of charge to
pupils or students in Sunday schools, Bible classes or other
educational facilities established and maintained by churches
or similar religious organizations in this state."
Section 2. This act shall become effective on July 1,
2025.
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53