AL SB292 | 2023 | Regular Session
Status
Completed Legislative Action
Spectrum: Partisan Bill (Republican 1-0)
Status: Passed on May 31 2023 - 100% progression
Action: 2023-05-31 - Enacted
Text: Latest bill text (Enrolled) [PDF]
Spectrum: Partisan Bill (Republican 1-0)
Status: Passed on May 31 2023 - 100% progression
Action: 2023-05-31 - Enacted
Text: Latest bill text (Enrolled) [PDF]
Summary
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.
Title
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.
Sponsors
| Sen. Dan Roberts [R] |
Roll Calls
2023-05-31 - House - Read a Third Time and Pass (Y: 103 N: 0 NV: 0 Abs: 1) [PASS]
2023-05-16 - Senate - Read a Third Time and Pass (Y: 34 N: 0 NV: 0 Abs: 1) [PASS]
2023-05-16 - Senate - Read a Third Time and Pass (Y: 34 N: 0 NV: 0 Abs: 1) [PASS]
History
| Date | Chamber | Action |
|---|---|---|
| 2023-05-31 | Senate | Enacted |
| 2023-05-31 | Senate | Enrolled |
| 2023-05-31 | House | Ready to Enroll |
| 2023-05-31 | House | Read a Third Time and Pass |
| 2023-05-31 | House | Read a Third Time and Pass |
| 2023-05-31 | House | On Third Reading in Second House |
| 2023-05-17 | House | Read Second Time in Second House |
| 2023-05-17 | House | Reported Out of Committee in Second House |
| 2023-05-17 | House | Reported Favorably from House Ways and Means Education |
| 2023-05-16 | House | Referred to Committee to House Ways and Means Education |
| 2023-05-16 | Senate | Read First Time in Second House |
| 2023-05-16 | Senate | Read a Third Time and Pass |
| 2023-05-16 | Senate | On Third Reading in House of Origin |
| 2023-05-11 | Senate | Read Second Time in House of Origin |
| 2023-05-10 | Senate | Reported Out of Committee in House of Origin |
| 2023-05-10 | Senate | Reported Favorably from Senate Fiscal Responsibility and Economic Development |
| 2023-05-03 | Senate | Introduced and Referred to Senate Fiscal Responsibility and Economic Development |
| 2023-05-03 | Senate | Read First Time in House of Origin |
