Alabama 2025 Regular Session

Alabama House Bill HB205 Compare Versions

Only one version of the bill is available at this time.

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1	1	HB205INTRODUCED
2	2	Page 0
3	3	HB205
4	4	A52ZQQQ-1
5	5	By Representative Underwood
6	6	RFD: Ways and Means Education
7	7	First Read: 06-Feb-25
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12	12	5 A52ZQQQ-1 01/28/2025 KHF (F)lg 2025-327
13	13	Page 1
14	14	First Read: 06-Feb-25
15	15	SYNOPSIS:
16	16	Under existing law, the state levies a sales or
17	17	use tax on purchases of tangible personal property
18	18	depending on the manner in which the tangible personal
19	19	property is acquired. The tax rates and exemptions for
20	20	both taxes are similar.
21	21	This bill would make a technical revision to the
22	22	use tax exemption statute to ensure that recently
23	23	enacted exemptions from sales and use taxes are
24	24	included in the statute and the exemptions for both
25	25	taxes continue to be similar.
26	26	A BILL
27	27	TO BE ENTITLED
28	28	AN ACT
29	29	Relating to use taxes; to amend Section 40-23-62, Code
30	30	of Alabama 1975, to make technical edits to ensure use tax
31	31	exemptions continue to be similar to sales tax exemptions.
32	32	BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
33	33	Section 1. Section 40-23-62, Code of Alabama 1975, is
34	34	amended to read as follows:
35	35	"§40-23-62
36	36	The storage, use, or other consumption in this state of
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64	64	28 HB205 INTRODUCED
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66	66	The storage, use, or other consumption in this state of
67	67	the following tangible personal property is hereby
68	68	specifically exempted from the tax imposed by this article:
69	69	(1) Property, on which the sales tax imposed by the
70	70	provisions of Article 1 of this chapter is paid by the
71	71	consumer to a person licensed under the provisions of Article
72	72	1 of this chapter.
73	73	(2) Tangible personal property, not to be used in the
74	74	performance of a contract, brought into this state by a
75	75	nonresident thereof for his or her own storage, use, or
76	76	consumption while temporarily within this state.
77	77	(3) In addition to the exemptions provided in
78	78	subdivisions (1) and (2), all exemptions enumerated in
79	79	Sections 40-23-4(a) and 40-23-4.1 Article 1, Division 1, of
80	80	this chapter are incorporated by reference in this section.
81	81	(4) The storage, use, or other consumption in this
82	82	state of religious magazines and publications. For the purpose
83	83	of this subdivision the words "religious magazines and
84	84	publications" shall be construed to mean printed or
85	85	illustrated lessons, notes and explanations distributed by
86	86	churches or other religious organizations free of charge to
87	87	pupils or students in Sunday schools, Bible classes or other
88	88	educational facilities established and maintained by churches
89	89	or similar religious organizations in this state."
90	90	Section 2. This act shall become effective on July 1,
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