Bill Text: AL SB292 | 2023 | Regular Session | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill 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.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Passed) 2023-05-31 - Enacted [SB292 Detail]
Download: Alabama-2023-SB292-Introduced.pdf
Bill 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.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Passed) 2023-05-31 - Enacted [SB292 Detail]
Download: Alabama-2023-SB292-Introduced.pdf
