Sales and use tax, simplified sellers use tax, municipalities, distribution to be adjusted based on population adjusted for annexations annually based on report of U.S. Secretary of Commerce
Simplified Sellers Use Tax; to levy an additional amount based on current sales tax rates to be distributed to municipalities and counties.
Simplified sellers use tax, rate increased, distribution of proceeds.
Physicians, rural physicians income tax credit, existing law repealed and replaced with new income tax credit after December 31, 2024, new credit increased to $10,000 per year for four years, transition provisions
Taxation, sales tax exemptions, sales and use tax exemption provided for purchases of hearing instruments, including hearing aids.
Occupational and professional licensing boards, prohibited from purchasing or acquiring real property commencing on October 1, 2024
Tax delinquent properties, provides for distribution of excess funds from certain tax sale, actions to foreclose and quiet title, public auction demanded and distribution of proceeds, distribution of surplus proceeds, limited application of act.
Taxation, sales tax exemptions, sales and use tax exemption provided for purchases of optical aids, including eyeglasses and contact lenses.
Consumer Protection; online distribution of material harmful to minors, prohibited; online age-verification requirements, required
Capital Improvement Cooperative Districts under Chapter 99B, Title 11, Code of Alabama 1975, amendment of articles of incorporation for new areas, use of funds for construction costs, approval of certain rates and fees